Para 11.20 — MSO

11.20 The opening cash balance of each departmental account is agreed, month by month by Accounts Sections concerned with the closing balance of the previous month, and it is seen that the closing balance is certified to have been verified by some responsible officer in accordance with the prescribed rules. A Monthly statement should be prepared from departmental accounts in order to work out the closing balance for the State. It should be compared each month, by the Book Section with the debit balance of the Ledger head "Civil Departmental Balances" and the agreement should be certified by it.