Do not write it off immediately. The CAG/CGA guidelines require a thorough investigation first. The write-off to head 8680 is permitted only when it is 'not possible to establish' whether the balance is a book-keeping error or a genuine loss/receipt. Only after exhausting reconciliation efforts and reaching a 'dead end' should the write-off route be taken.
Source: GAR Rule 38
What is the sequence of certification?
Why must Ministerial oral orders be confirmed in writing even when they follow the rules?
Does this rule apply to social media accounts of Ministries as well?
What is the key difference between a D.O. letter and a regular letter?
Who is responsible for keeping the residential address list of Section staff?
This answer is for informational purposes only and does not constitute legal advice. Always refer to the original rules and consult competent authorities for official interpretation.