Para 20.37 — MSO

Form and Contents 20.37 The Objection Book (for which there must be one for each Treasury or Department Account) are the permanent office record of entries which have been made in the objection statements prepared upon the examination of each schedule of payments and of the Cash Account. But besides these objections they also contain note of (1) all amounts credited or debited to suspense and (2) items adjusted but not cleared, even though not under objection. The record of transactions relating to item (1) above is kept in Form 95 and that of item (2) in Form 96. The objections are detailed under the following heads.

Form 95 Form 96 Account kept under 1. Items adjusted but awaiting clearance. Suspense Receipts Payments 2. Service payments for recovery

The items kept in Form 95 have corresponding Ledger heads. It is imperative that entries pertaining to 2 months accounts should not be entered on the same page.