Para 6.9 Para 6.9.1 FORM CAM-48 — CAM

6.9 BROADSHEETS (FORM CAM-48) 6.9.1 A GPF broadsheet in Form CAM-48 shall be maintained through convenient volumes of ledger accounts. For the purpose of verification of the postings made in the ledger with the monthly account, the figures entered in each ledger folio shall be posted against the respective account number in the broadsheet. After this, page wise totals of credits and debits should be calculated in the broadsheet, and carried over to the consolidated sheet to arrive at the final totals. This will represent the total of the amount posted in the ledger folio which should also match with the total of the schedules, excluding the amount kept as unposted in the

Explanation Sheet of Differences. If they do not match, the broadsheet entries should be checked with the entries in the original schedules, by ticking the amount shown in each schedule against individual account numbers and the corresponding figures posted in the broadsheet. Wherever electronic system has been implemented, broadsheet would be maintained in the system but the broadsheet report should be taken out and regularly reviewed and tallied by PAO.