Para 12.66 — MSO

COMPILATION OF ACCOUNTS ON COLLATERAL EVIDENCE BASIS 12.66 Most of the State Governments have adopted the procedure under which the subscriber's account should be completed in respect of missing credits as early as possible on the basis of documentary evidence such as pay bills, acquittance rolls, certificate of deduction from Disbursing Officer. The amount of credit supplied should be adjusted in the account by debit to the suspense head "Provident Fund Suspense". The suspense head should be cleared on tracing the missing credits and adjusting the credit for the actual recovery in the account. The adjustment under the Suspense Head and their clearance should be closely watched by the Accountant General and items remaining outstanding should be reported to the Comptroller & Auditor General half yearly in Form 58 alongwith a statement showing the amounts written off by the Accountant General from the Suspense head to the head "Miscellaneous Government Account" accompanied by certificates to the effect:-

(a) that the amounts written off were got thoroughly examined by the Internal Audit Section.

(b) that the Accountant General had personally satisfied himself that a dead end had been reached and a write-off was unavoidable; and

(c) that he had also satisfied himself that the error was one of book keeping only.

NOTE.-In case where missing credits can neither be traced in account nor adjusted with reference to any recognised varities of collateral evidence the state government may be approached by the Accountant General for sanction to the adjustment of the missing credits on an adhoc basis to the account of a subscriber after obtaining an affidavit from the subscriber in regard to facts of contribution having made in regard to credits in question.