Para 2.19.4 — CAM

2.19.4 If any cheque appears to be outstanding for an unduly long period, necessary enquiries should be made regarding its non-encashment. If the same cannot be traced, the payment should be stopped and the charge representing it cancelled and revise suitably the entries in the accounts against it. 2.19.5 The particulars of the cheques outstanding/remaining un-encashed for more than three months as per the PFMS report should be pursued at once for tracing it. The cheques pending shall be referred to the concerned authority/ person etc. for finding outwhether the cheque has been got encashed and if so, they shall be asked to furnish the date of encashment along with other requisite particulars.