Para 12.59 — MSO

12.59 A Broadsheet in Form 50 should be maintained separately for each ledger. Each Broadsheet should be posted direct form the accounts in the ledger and the monthly totals calculated therein verified with those in the District or Departmental Abstract. Discrepancies between the District or Departmental Abstract and the Broadsheet should be recorded in an

Explanation Sheet of Differences in form 52 and the adjustment of differences watched through that Sheet. An Abstract (page) of difference, Form 53 should also be maintained to watch the monthly progress of adjustment of differences.