Para 8.4.2 — CAM

8.4.2 Despite adhering to the procedure indicated in para 8.4.1 there might be cases where debits do not reach the concerned PAO in time to enable him to issue cheque/demand draft on or before 31st March of the same year. In such cases, where the debits supported by the vouchers are received in the succeeding financial year, but before March (Supplementary) accounts are closed, the PAO to whom the debits pertain shall accept and respond to the inward debit claim by issuing a cheque. He should in such cases, debit the suspense head PAO suspense, in the accounts of the year in which the debit is received. A Transfer Entry shall simultaneously be inserted in the March (supplementary) accounts of the preceding year, by debiting the final head of expenditure and minus debiting the head 'PAO Suspense'. This will serve to incorporate the expenditure in the accounts (including Appropriation Accounts) of the year, in which the payment was made by the outward claim originating PAO, and avoid lapse of funds in the Demand for Grants of the consignee concerned.