Para 20.52 — MSO

20.52 A list must be made up annually, for each district or department or sectional Objection Book, of all the items outstanding at the close of March arranged in chronological order (that is, in the order in which they appear in the Objection Book) and in the same form as the Objection Book. The total of each district or department list should equal, and must be compared with the balance struck at the bottom of the column for preliminary balance in the abstract prescribed in paragraph 20.50 in the Objection Book, and the comparison should be made and initialed by the

Section Officer after agreement of the Suspense balance with the March preliminary balance in the Broadsheet mentioned in paragraph 20.49.

The list should be inserted in the new Objection Book as part of it.

Note: The list may at the discretion of the Accountant General be made up after the close of the March (Suppl.) accounts (see

Note 2 to paragraph 20.39) and the procedure described in this paragraph modified suitably.