Para 12.58 — MSO

12.58 The instructions in paragraphs 12.35 and 12.36 apply mutatis nutandis to the posting of Accounts under the Hand Method. On receipt of the schedules, vouchers, etc., relating to a unit of account, the poster should, after satisfying himself that the schedules pertaining to a particular account have been completely received, post the transactions in the relvant columns of the ledger. It should be ensured that postings in the ledger cards are invariably made from the schedules and not from the broadsheets. Any irregularity, omission or discrepancy noticed in the course of posting should be recorded in the schedule concerned and communicated to the Government Servant concerned through the prescribed objection statement.

The postings in the ledger should be reviewed by the Examiner each month, to the prescribed extent.