Para 5.9 — MSO

5.9 The Accountant in the Compilation Section should check the vouchers with the schedule of payments and independently total the schedule of payments to verity whether the total in the schedule as noted by the T.O. is correct and record on the schedule of payment a certificate over his dated initials "checked and total agreed".

It is his duty to see that each entry in the schedule of payments represents the disbursement made on the supporting vouchers and that the entries in the amount column of the schedule work upto the total struck therein. He should also check the deductions made from the bills with reference to the amounts shown in the schedules attached to them.

(e) See that they are stamped "paid". If vouchers are not received from the treasuries before compilation is over or, if the correct classification of a recovery or receipt cannot be ascertained, the amounts should be accounted under "OB Suspense" below the minor head "Suspense account" under the major head "8658 Suspense Account" and included in the relevant Objection Book after obtaining the orders of the Branch Officer or the Group Officer as the case may be.