Para 19.7 — MSO

19.7 The following are the general checks to be exercised on these returns. In scrutinising the plus and minus memoranda received from the treasuries, it should be seen that:-

(i) The opening balance agrees with the closing balance of the previous month.

(ii) The addition to stock agrees with the supplies shown by the Controller of Stamps in his invoice sent to the Accountant General (A&E).

(iii) The deductions from stock agree with the credits appearing in the Treasury accounts under the head “8658-Suspense Accounts-Suspense Account (Civil)-Account with Posts” or otherwise supported by proper acknowledgment. In the case of transfer of stamps from one treasury to another the corresponding receipt entries; the plus and minus memoranda of the receiving treasury should be verified, and

(iv) The closing balance has been correctly struck. The discrepancies, if any, noticed should be got settled by correspondence with the treasuries concerned.

Note:- The above procedure may be followed mutatis mutandis in the check of plus and minus memoranda of other transaction also.

Authorisation of arrear claims