Para 15.20 — MSO

15.20 The paid cheques returned daily by the Bank should be compared with and ticked off in the Registers of Cheques-Delivered (Form 84) and from this a list of outstanding cheques (showing number and amount) should be made up and totalled monthly, the total being expressed in words and figures. The preparation of this list should, on no account be left to a member of the Precheck Department. The entries in the list should be checked and the total attested by an Assistant Accounts Officer/Section Officer before it is submitted to the Accountant General for him to post his Check Registers. The balances for the last day of the month should be agreed with the Ledger balances and the agreement certificate by the Assistant Accounts Officer/Section Officer of Book Department.

Note 1: If any cheque appears to be unduly long outstanding, enquiries regarding it should be made of the holder and if it can not be traced, it may be stopped and the charge which it represents cancelled and adjusted. The number of the cheque in the outstanding list will sufficiently indicate any such exceptional cases.

Note 2:The most convenient form of the daily schedules will probably be that of a book, as the maintenance of an outstanding list of cheques renders it unnecessary to record the details of the cheques paid.