Para 20.49 — MSO

20.49 A Broadsheet in Form 99 is maintained of the debits, credits, and balances under the heads "Objection Book Suspense Account" and 'Treasury Suspense". The debits and credits are posted monthly from the Objection Book and Adjustment Register, and their State totals agreed monthly with the posting in the Ledger and the Broadsheet submitted to the Branch Officer-in-charged for inspection. The opening balances are brought forward from the past year's Broadsheet after the correct balances are worked out in it in the column for March (Suppl.) as stated in paragraph 20.39. The monthly balances in the new year's Broadsheet can then be struck and will agree with the Ledger balances month by month.

As the original entries under Suspense receipts are wholly unconnected with the original entries of charges under Suspense, there should be one Broadsheet for suspense receipts and one for payment.

All the balances shown on the Broadsheets of Advances and Suspense should, for purpose of verification and control, be resolved quarterly into the items of acual transaction, and the details of individual items should be entered in this quarterly analysis register which should be reviewed by the Branch Officer.

Note: The general accounts of suspense upon the Ledger should be broken up into as many detailed heads as are convenient for the purposes of account. One of the these heads should be "Objection Book Suspense Account" and the balance of it should be agreed with that of the Broadsheet made up as prescribed in this paragraph.