Para 12.54 — MSO

12.54 The correctness of the posting in the cards should be proved for each district and for each department every month through the Audit Sheet in forms 45 and 48. The purpose of this proving is to agree the total of the transactions posted in the subscriber's accounts with the Book Department figures. The net total of the months transactions arrived at in Part I of the Audit sheet should be tallied with the total of the district covering schedule.

The totals of opening balances, subscriptions, refunds, withdrawals and closing balances as worked out in Part I of the Audit Sheet pertaining to each district should then be brought together in Part II of the Audit Sheet Form 48. The net monthly total arrived at in Part II separately for credits and debits should be agreed with the covering schedule pertaining to the Department.

The total receipts and charges arrived at in the Audit Sheets (Part II) of various Departments should be brought on to the Board-Sheet in Form 50 which thus collect the figures for the state. These figures should be agreed with the Book Deparment figures.