Para 20.41.1 — MSO

ITEMS ADJUSTED BUT AWATTING FIINAL CLEARANCE 20.41.1 This head will accommodate the following items for each of which a separate column is provided in the Objection Book :-

(1) for want of detailed bill; (2) for want of sub-vouchers; (3) items which cannot be finally adjusted for other reasons (including unexplained receipts) (see para 20.40).

It will be observed that his column has no corresponding Ledger head, and consequently any item which appears in it must have been taken to some prescribed head of account, the entry here being nothing more than a reminder that it has only been adjusted provisionally.