Para 19.4.2 — CAM

19.4.2 While transferring the long term outstanding amounts viz. H.B.A./M.C.A. etc. in respect of a Government servant, the PAO shall raise a claim against the PAO where the Government servant is transferred through Transfer Entry(TE) by debiting the Major Head 8658-Suspense Accounts-"PAO-Suspense-item adjustable by (the name of PAO). He shall do so by affording contra credit to Major/Minor Heads, "7610 - Loans to Govt. servants - H.B.A./M.C.A." as the case may be, to clear the debit balances outstanding under HBA/MCA in his books. On receipt of claim, the transferee PAO shall arrange to issue cheque of `C' category in favour of the Pay and Accounts Officer from whose circle the Government servant had been transferred, and classify the paid amount as minus credit (not debit) to Major /Minor Heads "7610- Loans to Government servants- HBA/MCA. Upon receipt of cheque from transferee PAO, the cheque should be deposited by the former PAO in the bank along with a challan. Subsequently on its realization through receipt scroll from the bank, the challan should be posted in the accounts by classifying as (-) Debit to Major Head 8658-Suspense Accounts-PAO Suspense through Transfer Entry so as to the clear the original suspense created at the time of claim.