Para 12.41 — MSO

QUARTERLY VERIFICATIONS

_________________________________________________ District Irregular Non-recovery Reasons for Remarks Subscription of irregular non-credits Or refunds recovery of Advances _________________________________________________

12.41 The posting in the ledger cards of items appearing in the departmental inward register should made in the ordinary way without their being brought on to the Master Card as such figures are not necessary for purposes of agreement with the Detail Book figures of the departments concerned. The Examiner or the Accountant, as the Accountant General may decide, should examine that all the items have been posted, so that no difficulty is experienced in the quarterly agreement of balances (vide paragraph 12.43).

In the course of posting, as he comes across an item open to objection for one reason or another he should simply jot down in the list the number of the ledger card concerned under the particular column affected. These lists should be made by the groups of districts according to the grouping made for the purpose of distribution of work among the Accountants and Clerk.

(ii) When the posting work is completed, all Fund schedules and the Ledger Cards should be made over to the Accountants for check of postings together with the lists mentioned in clause

(i) above. Accountants/Clerks will take further action in respect of the irregularities noted.

POSTING AND CHECK OF LEDGER CARDS 12.42

(i) At the time of posting accounts, the Machinist should keep before him a typed or printed list in the following form:-