Para 19.12.5 — CAM

19.12.5 Money value should be recorded in respect of objections of the type or similar to those enumerated below: 1. Want of vouchers (if not received when the relevant accounts are under check); 2. Want of sanction relating to advances, losses etc; 3. Want of sanction relating to special charges; 4. Want of any other specific sanction required by rule; 5. Over payments and short recoveries; 6. Delays in the recovery of sums due to Government, if not recovered within a reasonable period usually in respect of each class of debt or other dues; 7. Want of allotment of funds; 8. Excess over allotment; and 9. Excess over sanctioned limit of reserve stock.