Para 12.65 — MSO

12.65 Prompt and effective steps should be taken to control and minimise the accretion of unposted items. For this purpose reference should be made to each Drawing and Disbursing Officer every month in a standard form in respect of credits/debits which could not be posted. The Branch Officer should also ensure that the action prescribed above had been taken before finalising the register of unposted items/master cards. The Accountant shall pursue these references to clear the unposted items on the basis of the replies received.

A report on the unposted items should be sent to Headquarters on 30th September, 31st December and 31st March in the Form 57.