Rule No.2 — GPF_MANUAL

Copy of CAG ‘s office letter No. 1344.AC/203-75 dt. 30.6.75 addressed to All Civil Accountants General. While scrutinising proposals for write off received from the field offices, in terms of Govt. Accounting Rule No.2, it has generally been observed that certain items, for which approval for write off is sought from this office, remained outstanding mainly due to missing vouchers/schedules, adjustment of debits and credits to wrong Departmental Adjusting Account, lack of follow up action and wrong posting in the classified abstract. Wherever such items for write off are investigated, it should also be examined at your end whether there have been any lapses in your own office, such as loss of vouchers and schedules, wrong adjustment of debits and credits and mis-posting. If so, details thereof and the remedial steps taken to avoid such lapses should also be intimated to this office along with the proposals for write off.