Objectionable Expenditure
® Source: Accounts Code Para No. 844
®
Pre-check - There should ordinarily be no
irregular payment in connection with expenditure subject to pre-check.
® If the claim is either susceptible or irregular in
Internal Check - Two possibilities
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First possibility
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Second possibility
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Disallow
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Passed provisionally pending
Regularization duly kept under
Objectionable expenditure
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Second
possibility, i.e., passed provisionally is resorted in view of the following
six reasons.
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SN
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Reason
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1
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Technically open to
objection. But that is not affect the
title of payee to the amount claimed.
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2
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Want of proper allocation
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3
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Want of sanction
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4
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Want of funds availability
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5
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Postponement of such
claim cause undue delay & hardship to the payee - at the discretion of
PFA
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6
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Against the views of Accounts Officer
- GM or any subordinate authority (as per 1103 G & 1136 E) taken upon himself
the responsibility of ordering that the claim may be accepted
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®
Imprest expenditure - Payments before scrutiny,
if found to be irregular in Internal check while passing the next recoupment,
should also be placed under objection.
Waiving of Objectionable
expenditure
®
To whom, powers have - Accounts Officers
®
Object: To avoid unnecessary correspondence in
trivial cases or avoid delay in settlement of claims & final adjustment of
transactions in the accounts.
Expenditure side - Waival powers to Accounts officers
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SN
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Nature
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PFA/FA&CAO/Dy.FA
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Other Accounts officers
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1
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Irregular expenditure
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Rs. 100 - each case
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Rs. 25 - each case
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2
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Irregular expenditure for want of
sanction / vouchers
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Rs. 500 - each case
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Rs. 50 - each case
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3
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Recovery of Payments
(if irrecoverable)
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Rs. 200 each case
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Rs. 20 each case
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Earnings side - Waival powers to Accounts officers
|
SN
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Nature
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PFA/FA&CAO/Dy.FA
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Other Accounts officers
|
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1
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Coaching earnings -
Under charges
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Rs. 20
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Rs. 2
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2
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Goods earnings - Under charges
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Rs. 50
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Rs. 5
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3
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Irrecoverable
earnings
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Rs. 1000
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Nil
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4
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Losses on account of base or
counterfeit coins
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Any amount
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Any amount
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®
The above powers to Accounts Officers available when
noticed in Internal check only.
®
If objections raised by Audit - Such waival by
Accounts Officer with the consent of Audit only.
®
Note: The above powers should be raised suitably
or substantially in view of the inflation factors. Otherwise, the object of such waival is not
fulfilled.
Register of Recoveries foregone:
®
All recoveries foregone by the Accounts Officers
along with foregone by Executives should be recorded in form No. A 847
®
It should be open to Inspection by Audit at any
time.
Treatment of erroneous
payments
®
Due to wrong interpretation of a financial rule
- New interpretation should be given immediately.
®
Due to oversight :
1.
Less than 12 months - Should be recovered from
the parties.
2.
More than 12
months - Orders of the competent authority to be obtained.
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Establishment Matters
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Other than Establishment Matters
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Disallowance Lists
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Objection Statemetns
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Form A 850
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Form A 851
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Both should be transferred to
Objection Book in Form A 854
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Disallowance Lists - A 850
- Establishment matters
®
All disallowances & objectionable items noticed in Internal
check - should be communicated in the form A 850 (Disallowance List) to the
Executive concerned.
Objection Statements - A
851 - Other than Establishment matters
®
Communicated to the concerned officers through A
851 (Objection statements)
®
Consists of irregular /objectionable expenditure
- due to absence /excess of sanctioned estimate/appropriation.
Objection Book - A 854
®
At the end of month - all items not cleared in
Disallowance List (A 850) & Objection statement (A 851) should be
transferred to Objection Book in form No. A 854
®
Every Accounts officer/ section should maintain
it.
Classification of Objection Book - 5 categories
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Want of
Sanctioned expenditure
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Excess over
Sanctioned Estimate
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Want of Sanctioned
Appropriation
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Excess over
Sanctioned Appropriation
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Miscellaneous
A. Irregular
personal claims
B. Absence of
vouchers
C. Breach of
financial rules
D. Provisional
acceptance of allocation of estimate
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®
Several pages - allotted for each category of
objections
®
Allocation wise - Capital, DRF, DF, Revenue etc.
Subsidiary Objection Book
- for petty items such as objections for want of detailed vouchers &
payee's receipts.
Clearance: Two modes
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First one
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Second one
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Recovery
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Withdrawal
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Recovery of expenditure
held to be irregular
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Withdrawal of
objection as
a result of
receipt of necessary
sanction or further clarification.
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Review of Objection Book
®
by 15th of every month
®
More than 3 months old - should be brought to the notice of Accounts officer
®
Watched till they are cleared.
Savings Register - A 855
®
As a result of Internal check - All items (avoidance
of expenditure & increase in earnings) finally disallowed - should be
transferred to Savings Register in form No. A 855
Register of Serious
irregularities - Form A 861
®
Important irregularities noticed in Internal
check
®
Irregularities noticed by Audit too - Should be
entered
®
Losses, frauds & embezzlements
®
Open to the Inspection by Audit.
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