Para 12.67 — MSO

PERIODICAL REVIEW also be indicated in the statement. The despatch of account statements to the D.D.Os. may be given wide publicity through the Press and the subscribers be requested to collect the statements from their D.D.Os. The statement of accounts so prepared or checked, as the case may be should also be checked by Section Officer before they are despatched to the subscribers.

ANNUAL ACCOUNT STATEMENTS TO SUBSCRIBERS 12.67 Statements of subscriber's annual accounts should be prepared in Form 59 and despatched to them not later than 31st August each year. The statements pertaining to gazetted subscribers should be sent to them direct with a request for sending acknowledgements for their receipt. Those pertaining to nonGazetted Subscribers, should be sent collectively to their respective Heads of Offices who should be called upon to send a certificate to the effect that all the account statements received by them have been delivered to the respective subscribers. A strict watch should be kept over the receipt of the acknowledgements and certificate mentioned above.

Where accounts are compiled by the hand method the account statements should be prepared by the Accountant while in the case of accounts compiled by the machine method such statements either prepared by the machinist (vide para 12.55) or by pasting extracts from the duplicate copy of the balances compilation, vide para 12.44 (2) should be checked by the Accountant concerned to see that the figures shown in the respective accounts of the subscribers have been correctly copied out.

While preparing or checking the statement of accounts as the case may be, the Accountant should indicate therein the missing credits and probable missing debits not only for that year but of the earlier years also. Credits and Debits if any pertaining to earlier years but adjusted in the account of the current year should also be indicated in the statement. Where necessary the fact of non-receipt of the nomination should