Para 8.4 — MSO (A&E)
Original Rule Text
8.4 The Divisional Accountant should see that every payment is so recorded and a receipt for it so obtained that a second claim against Government on the same account is impossible, and if it represents a refund of a sum previously received by Government, that the amount paid is correctly refundable to the payee.
What This Means
The Divisional Accountant must ensure every payment is recorded and receipted in such a way that no one can make a duplicate claim against the government for the same amount. If a payment is a refund of money previously received by the government, the Accountant must verify that the correct amount is being refunded to the rightful person.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Every payment must be recorded to prevent duplicate claims against the government
- 2Proper receipts must be obtained for all payments made
- 3Refunds must be verified for correct amount and correct payee
- 4The Divisional Accountant bears personal responsibility for this check
Practical Example
A contractor submits a bill for earthwork already paid in the previous month's account. The Divisional Accountant checks the payment records and finds the receipt already obtained, blocking the duplicate claim. Separately, when a security deposit refund is requested, the Accountant verifies the original deposit amount and confirms the refund goes to the same contractor who deposited it.
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 the purpose of obtaining a receipt for every payment?▼
What checks are needed before processing a refund?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.