Para 8.14 — MSO (A&E)
Original Rule Text
8.14 The Divisional Accountant is further required to inspect periodically under the orders of the Divisional Officer, the accounts records of the Sub Divisional Offices to check a percentage of the initial accounts. The defects noticed should be reported to the Divisional Officer for orders, but the Divisional Accountant will be responsible, as far as possible, for explaining personally the defects of
The results of these inspections should be placed on record for the inspection of the Accountant General, but serious financial irregularities should be reported at once for the information of that officer, even though set right under orders of competent authority. All defalcations or losses of public money, stores or other property, which required report to the Accountant General, under the financial rules of the Government concerned should be immediately reported to him.
What This Means
The Divisional Accountant must periodically inspect account records at Sub-Divisional Offices and check a percentage of initial accounts, under orders of the Divisional Officer. Defects found should be reported to the Divisional Officer, but the Divisional Accountant should personally explain the defects and correct procedures to Sub-Divisional staff. Inspection results must be recorded for AG review. Serious financial irregularities must be immediately reported to the AG, and all defalcations or losses of public money, stores, or property must be reported to the AG at once.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Periodic inspection of Sub-Divisional Office account records is mandatory
- 2A percentage of initial accounts must be test-checked
- 3Defects are reported to Divisional Officer and explained personally to sub-divisional staff
- 4Inspection results must be recorded for AG's review
- 5Serious financial irregularities must be reported to AG immediately
- 6All defalcations or losses of public money/stores must be reported to AG at once
Practical Example
The Divisional Accountant visits the Mathura Sub-Division for a quarterly inspection. He checks 20% of the vouchers from the last three months, examines muster rolls, and reviews the cash book. He discovers that a contractor has been paid twice for the same work — a loss of Rs 1,80,000. He immediately reports this to the Divisional Officer and separately sends an urgent report to the AG, while also explaining to the Sub-Divisional staff how to prevent duplicate payments.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
How often should these inspections be conducted?▼
What constitutes a 'serious financial irregularity'?▼
Must the irregularity be reported to AG even if it has been corrected?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.