Para 12.40 — MSO

12.40 If the posting is done correctly, the "cross" totaliser will be cleared when the closing balance has been posted and the Machinist should see that this is invariably the case. Any mistake in posting should be settled by him before he proceeds to the nextt card. When the schedules of a district including those relating to cash recoveries have been posted, he should, after taking into account any unposted items, compare the total on his tatalisers with the consolidated figures on the district covering schedule [vide paragraph 12.35 (1)] in respect of subscriptions and refunds of withdrawals and with the figures in the consolidated compilation of debits (vide paragraph 12.36) in respect of withdrawals. After this agreement has been effected, the figures on the totalisers should be cleared by the Machinist by carrying them on to a Master Card, Form 35 one for each department. In this way the entries relating to the schedules of all the districts (including those relating to the PAO Account and Settlement Account and Transfer Ledger Abstracts which for this purpose should be treated as transactions of separate districts) should be posted, proved and brought on the Master Card which will thus collect the figures for the State and these in their turn should be agreed with Book Department figures. In case where the number of subscribers in a department is so large that it cannot be dealt with by one Machinist, each Machinist should use a separate Master Card and the totals of one Master Card should for purposes of proving the accounts be transcribed to the other Master Card. In this way State figures relating to a department will be collected in one Master Card.