Para 5.25 — MSO

5.25 For each detailed Ledger head subordinate to the Suspense head "Departmental Adjusting Account", the departmental accountant will maintain a Broadsheet of debits and credits in Form

Note.-In the case of vouchers transferred by the departmental Accountant to the Gazetted Entitlement Department or other accounts groups for posting or accounting, (see paras 5.2 & 5.6) the accountant concerned in the Gazetted Entitlements Department or other accounting group should, whenever necessary prepare and send the suspense slip in form 3 supported by the vouchers or extracts from vouchers to the departmental accountant, who should deal with it in the same way as if the suspense slip was prepared by him.

Accounting Checks 6. The original entries in the Broadsheet should be posted monthly from the schedule of receipts and the second schedule of payments of each treasury, and from the suspense slips representing items transferred from other sections. The adjusting entries, which will be minus credits or minus debits, should be posted from the Departmental Abstract and the differences worked out. The net total difference for the account circle should be agreed with the postings in the Ledger and a memorandum of reconciliation prepared as shown in Form 6, wherein the progressive difference from the beginning of the year will be resolved into the individual items of which it is composed. The AAO/Section Officer will then sign the certificate at the foot of the Broadsheet, which should be submitted to the Branch Officer in charge with the memorandum of reconciliation not later than the 10th day of the second month following the month to which the Broadsheet relates.