Para 8.30 — MSO (A&E)
Original Rule Text
8.30 As it is necessary to prove the accuracy of the monthly transactions under each Suspense and balanced head and of the balances under the head "Deposit" by a comparison of the results brought out in the Divisional schedules with the Department Consolidated Abstract or Detailed book and the Ledger, as the case be, a Broadsheet should be maintained in Form 17 which should be submitted monthly to the Gazetted Officer-in-charge after the reconciliation has been effected.
What This Means
To prove the accuracy of monthly transactions under each Suspense and balanced head and deposit balances, a Broadsheet (Form 17) must be maintained. This compares results from divisional schedules with the Department Consolidated Abstract or Detailed Book and the Ledger. The completed Broadsheet must be submitted monthly to the Gazetted Officer-in-charge after reconciliation.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Broadsheet in Form 17 is mandatory for Suspense, balanced heads, and Deposits
- 2Compares divisional schedule figures with Consolidated Abstract/Detail Book/Ledger
- 3Must be reconciled and submitted monthly to Gazetted Officer-in-charge
- 4Proves accuracy of transactions and balances
- 5Covers all Suspense heads, balanced heads, and Deposit head
Practical Example
The Works Accounts section posts all October divisional schedule figures for Suspense heads (Stock, Miscellaneous PW Advances, Workshop Suspense) into Form 17 Broadsheets. They then compare each total against the corresponding figures in the Detail Book and Ledger. After reconciling a Rs 22,000 difference in Workshop Suspense (traced to a timing difference), the completed Broadsheets are submitted to the Section Officer for review and then to the Gazetted Officer.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is a balanced head?▼
What happens if the Broadsheet does not reconcile?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.