Para 8.52 — MSO (A&E)
Original Rule Text
8.52 After the Section Officer has completed the attestation of entries of adjustment, all entries in the column “Amount placed under objection” and “Amount cleared” for the month should be totalled, separately for each class of objections and a general abstract should be prepared in a separate section of the Objection Book. The Section Officer should examine and initial this abstract.
The progressive totals of each class of objections should be carried forward
- ANNUAL CLOSING
from month to month and the unadjusted balance from year to year.
What This Means
After the Section Officer attests all clearance entries, the monthly figures for 'Amount placed under objection' and 'Amount cleared' must be totalled separately for each class of objection. A general abstract is prepared in a separate section of the Objection Book, examined and initialled by the Section Officer. Progressive totals carry forward month to month, and unadjusted balances carry forward year to year.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Monthly totals prepared separately for each class of objections
- 2General abstract prepared in a separate section of the Objection Book
- 3Section Officer must examine and initial the abstract
- 4Progressive totals carried forward month to month
- 5Unadjusted balances carried forward from year to year
Practical Example
At the end of November, the accountant totals all 'Want of Vouchers' objections: Rs. 2,50,000 placed under objection and Rs. 1,80,000 cleared during the month. She does the same for 'Want of Stamped Receipts.' These are entered in the general abstract showing the net outstanding of Rs. 70,000 for vouchers. The Section Officer reviews the abstract, verifies the arithmetic, and initials 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 general abstract?▼
Why are unadjusted balances carried forward year to year?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.