Para 10.8.5 — CAM

10.8.5 Differences are likely between PAO’s accounts figures under respective minor heads and the balances in the DDO’s books, for persons with outstanding balances against them at the time of transfer from or to a DDO's office. Such differences should be reported through accounting entries under columns 3 & 5 of the monthly abstracts. In the overall accounting circle of a Principal Accounts Office, such differences would normally be small due to the compensating effect. This happens because the Group C staff entitled to short-term advances are mostly transferred within the same Ministry/Department, and their accounts are managed by the PAOs functioning within the same Principal Accounts Office. Instances of such transfers involving change in the Principal Accounts Offices are very rare and perhaps only in cases of transfer of CSSS and CSCS staff. For these reasons, inter-departmental adjustments shall not be used to pass on credits for such outstanding advances. They shall continue to be indicated by the DDOs in the Last Pay Certificate (LPC) of employees, for necessary recoveries by their counterparts within Civil Ministries/Departments.