Para 12.35 — MSO

____________________________ No. of Vouchers Amount recovered ____________________________ ____________________________ Total ____________________________

POSTING OF ACCOUNTS 12.35 The following are the sources from which the Funds Accounts are posted:-

(i) Covering Schedules (one for each district) in the following form supported by the corresponding funds schedules:-

Total verified with the Departmental Abstract and all fund schedules are attached:- *Add total of cash. Recoveries…………………… Grand total……………………

NOTE:-The amounts of cash recoveries are added by the Examiner Fund Section after the consolidated compilation mentioned in paragraph 12.36 has been made and before the covering schedules are made over to the machinist for posting.

(ii) Schedules of cash recoveries by districts either supported by fund schedules or themselves containing all the necessary information in respect of the subscribers concerned.

(iii) Schedules, supported by vouchers, of withdrawals received from treasuries.

(iv) Separate covering statements in respect of credit and debit items in PAO Accounts or Settlement Accounts supported by fund Schedules and vouchers of withdrawals, respectively.

(v) Statements similar to those in items

(iv) in respect of fund transactions appearing in the Transfer Ledger Abstracts maintained by Accountants other than the Departmental Accountants.

Examiner, Fund Section The documents mentioned at item

(i) should be passed on by the departmental Accountants to the Fund Section after the entries in the Fund schedule have been compared with the deductions made from the pay bills and the certificate of agreement has been recorded on each schedule. An additional certificate "Pay for 31st March also checked with the bills”, should be recorded on the schedules attached to pay bills for March and attestted by the Section Officer. The documents mentioned at items

(ii) to

(v) should be passed on by the Accountants concerned to that section with a similar certificate of agreement with the Cash Accounts, List of Payments, etc., as the case may be. The Fund Section should see that all the necessary information required for accounting purposes is furnished in the fund schedules.

A similar compilation of debits should also be prepared in the Fund Section. This compilation should be completed on or before the date on which fund schedules are received from the departmental sections, so that work relating to posting of ledger cards is not retarded.