Para 3.1.2 — MSO (Audit)
Original Rule Text
3.1.2 A section or group in the Accounts and Entitlement office, generally called as the Central Treasury Section or group, receives the district accounts of all treasury transactions. Another section or group called the Works Accounts Section or group receives the monthly accounts from Public Works Offices, while the monthly accounts rendered by Forest Offices are received in yet another Section or group. A third section or group attends to the issue of advices to the bank for adjustment between the balances of the Central and State Governments. The documents received from the treasuries are checked and passed on to the departmental compilation sections for detailed compilation and preparation of the monthly Classified Abstract. Similarly, from the departmental accounts received, Departmental Classified Abstracts are prepared monthly. Thereafter schedules and vouchers relating to Provident Fund, advances, etc. are sent to the concerned sections for posting in the prescribed registers and ledger cards. The vouchers relating to the Gazetted officers are also similarly sent to the Gazetted Entitlements Sections. The other documents, which are to be disposed of by the compiling sections are filed in those sections.
- Audit Objectives and Scope
What This Means
In the AG (A&E) office, treasury transactions are processed through several specialized sections. The Central Treasury Section receives district accounts, the Works Accounts Section handles Public Works accounts, and another section manages Forest accounts. These documents are checked and passed to departmental compilation sections for preparation of the monthly Classified Abstract. Related documents (like Provident Fund schedules) are distributed to their respective sections, and Gazetted officer vouchers go to the Gazetted Entitlements Section.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Central Treasury Section receives and processes district accounts
- 2Works Accounts Section handles Public Works Department monthly accounts
- 3A separate section receives Forest Office accounts
- 4Another section manages inter-government bank adjustments
- 5Documents are compiled into monthly Classified Abstracts by departmental sections
- 6PF schedules, advances, and Gazetted officer vouchers are routed to specialized sections
Practical Example
Every month, the District Treasury of Varanasi sends its compiled accounts to the AG (A&E) office in Allahabad. The Central Treasury Section receives these, performs initial checks, and distributes documents: salary vouchers go to departmental compilation sections, GPF deduction schedules go to the PF section for posting in individual ledger accounts, and the IAS officer salary bill goes to the Gazetted Entitlements Section for pay verification.
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 'Classified Abstract'?▼
Why are different types of accounts handled by different sections?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.