Para 8.49 — MSO (A&E)
Original Rule Text
8.49 The amount placed under objection during the month in respect of only item should be noted against it in black ink in the appropriate column of the month concerned, and below this entry should be noted in green ink (as the denominator of a fraction the numerator of which is the entry of the amount placed under objection during the month) the Progressive total of the amount placed under objection to end of the month. In the case of objection classed as miscellaneous, full particulars to the objections should be placed on record. The posting of all items placed under objection should be verified by the Section Officer at the end of each month and in token of this, after the entries of the month have been abstracted he should initial the entries in the abstract.
Note: Objections regarding “vouchers awaited” should be recorded in the objection book as two item viz. (1) number of awaited vouchers, and (2) amount of awaited vouchers.
What This Means
When an objection is raised during a month, the amount is entered in black ink in the appropriate column. Below it, in green ink, the progressive (cumulative) total is noted. For miscellaneous objections, full details must be recorded. The Section Officer must verify and initial all entries at the end of each month after they are abstracted. Missing vouchers are tracked as two separate items: the count of vouchers and the total amount involved.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Monthly objection amount entered in black ink; progressive total in green ink below
- 2Green ink entry shows cumulative total as denominator, current month as numerator
- 3Miscellaneous objections require full particulars on record
- 4Section Officer must verify and initial entries after monthly abstraction
- 5Voucher objections recorded as two items: number of vouchers AND amount
Practical Example
In September, Rs. 30,000 is placed under objection for missing vouchers. The accountant writes '30,000' in black ink in the September column. Below it, in green ink, she writes the progressive total of Rs. 1,50,000 (including all prior months). The Section Officer reviews the abstract at month-end and initials each entry to confirm accuracy.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are two different ink colors used?▼
Why are awaited vouchers recorded as two separate items?▼
What role does the Section Officer play?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.