Para 12.33 — MSO

12.33 Ledger Cards, being original records, should be kept in locked cabinets, duplicate keys of which will remain in the possession of the Section Officer and the correspondence clerk concerned or of the person nominated for the purpose under the orders of the Gazetted Officer in charge. The cards of one department should be kept in a locked cabinet separate from those of another department and arranged either in serial order of account numbers or by districts, as the Accountant General may decide. The cards of subscribers who have discontinued their subscriptions should be kept separately from the live cards arranged according to serial numbers while the closed cards, i.e., the cards of subscribers whose fund accounts have been finally closed and payment made should be kept separately from the cards of subscribers who have discontinued subscription.

A card should never be taken out from the cabinet for reference without a proper mark (a thick paper slip with the No. and reasons for removal recorded thereon) being left in the place from which it is removed. A manuscript transit register with the following columns should be maintained so that the submission of a card to the Section Officer or Gazetted Officer and its return may be watched.

(1) Date of submission of cards. (2) Name of district. (3) Account Number. (4) Initial of the Accountant. NOTE 1:-This requirement may be relaxed at the discretion of the Head of the Accounts Office, in case where. Ledger Cards are taken out of the cabinet for being submitted to the Section Officer for review of the refund of advances provided they are returned to the cabinet on the same day.

NOTE 2:-If locked cabinets are not available pending their procurement, ledger cards may be kept in locked almirahs or locked room.