Para 19.3.2 — CAM

19.3.2 If the items are large in number, the original list received from the departmental officer may be used as folios of the register, after opening additional columns Numbers 5 to 8, otherwise these may be entered in the register. In the accounts, the effect of the lapsed deposits shall be reflected by the PAO through a transfer entry in the manner stated in Para 19.2.4. In the same manner, the bill for refund of lapsed deposits of this type will be submitted to the PAO for payment after scrutiny.