Para 5.15.1 — MSO

5.15.1 The amount and other particulars of each suspense slip should be entered by the Accountant preparing the slip in a Register of suspense slips issued, called the "Outward Suspense Slip Register" (From 4). This Register should be maintained in original and should be used as a transit register for the transfer of the suspense slips to the various sections. Separate registers or separate portions of a register bearing distinct letters must be set apart for the suspense slips relating to each detailed head under the suspense head "Departmental Adjusting Account" for each section, as may be found convenient. The entries in each register should be numbered in a separate series for the year and the number of each entry with the distinct letter of the register should be entered in the relevant suspense slip. On completion of the Departmental Classified Abstract, the accountant concerned should send the suspense slips register along with the suspense slips to the sections maintaining the abstract relating to the suspense head and their acknowledgements should be taken against the concerned entries in the register itself. When the register is received back, it should be ensured that all the suspense slips in respect of the amounts adjusted in the accounts for the particular month, under the suspense head of each section have actually been transferred to the sections concerned and their acknowledgements obtained. The certificate to this effect as prescribed in the form should be signed by the AAO/Section Officer of the Section every month and the register submitted to the Branch Officer alongwith the monthly classified abstracts. If there are suspense slips which have not been accepted by the sections to which they are sent, they should be abstracted in the register indicating the reasons for their non-acceptance and steps taken for their adjustment. The Branch Officer should see that the Sections have not unnecessarily debited/credited some amounts to Departmental Adjusting Account operated by another section, resulting in their non-acceptance and take up the matter at appropriate level for their acceptance, if he is convinced that the suspense slips correctly pertained to the other section.