Para 3.14.5 — MSO (Audit)
Original Rule Text
3.14.5 The Accountant General (A&E) maintains necessary broadsheets for watching the clearance of remittances relating to the Public Works and Forest Departments, departmental commercial undertakings, State Excise Officers, etc. that render compiled accounts to him. He also maintains a Remittance Check Register for checking cash remittances between treasuries inter se and remittances between treasuries and currency chests. Currency transfers in the non-banking treasuries and sub-treasuries in the Union Territory of Lakshadweep are treated as transactions of the Union Government and separate Central Remittance Check Registers are maintained for watching clearance of the debits and credits relating to these transfers. In all these cases the unadjusted debits and credits worked out every month in the registers are carried forward to the next month with complete details.
What This Means
The AG (A&E) maintains broadsheets and Remittance Check Registers to track and clear remittance transactions from various departments (PWD, Forest, commercial undertakings, excise, etc.) and cash remittances between treasuries and currency chests. For the Union Territory of Lakshadweep, separate Central Remittance Check Registers are maintained. In all cases, unadjusted items are carried forward monthly with complete details until cleared.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Broadsheets track remittances from PWD, Forest, commercial undertakings, and excise departments
- 2Remittance Check Registers track cash remittances between treasuries and currency chests
- 3Separate Central Remittance Check Registers exist for Lakshadweep currency transfers
- 4Unadjusted debits and credits are carried forward monthly with complete details
- 5AG (A&E) is responsible for maintaining all these tracking registers
Practical Example
The AG (A&E) office maintains a broadsheet for Forest Department remittances. In March, the Forest division in Dehradun sends Rs 20 lakh to the divisional office in Haridwar. The broadsheet records this as a debit against Dehradun and awaits the corresponding credit from Haridwar. By April end, Haridwar has not acknowledged Rs 5 lakh. This unadjusted amount is carried forward to May with details of the original transaction date, amount, and parties involved, until it is finally cleared.
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 difference between a broadsheet and a Remittance Check Register?▼
Why are Lakshadweep's currency transfers tracked separately?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.