Para 6.27 — MSO

ADJUSTMENT OF RECOVERIES ON COLLATERAL EVIDENCE 6.27 Recoveries of long-term advances the accounts of which are kept by the Accountant General may be adjusted on the basis of collateral evidence such as certificate from the treasury officer or drawing and disbursing officer about the recovery having been made from the salary bill of the officer (the voucher No. ………………..……date of encashment and name of treasury should be indicated in such certificates) or verification particulars furnished by the officer which should be checked with the Vouchers or the notings in the Gazetted entitlement Register or any other record under the orders of the Accountant General. The cases adjusted on the basis of the collateral evidence should be entered in a separate register in the form given below:-

1. Serial Number 2. Name and Designation of the Government Servant. 3. Head of Account by debit to which the advance was drawn. 4. Category of Advances 5. Details of missing credits

Efforts should be made to trace the credits and adjust them and remove the items from the register before the close of the accounts for the year. If the details are not forthcoming despite concerted efforts and a dead end is found to have been reached in the case, the outstanding item may be written off to "Misc. Government Account" as a book keeping error under Rule 38 of the Government Accounting Rules, 1990.

(i) Amount

(ii) Deduction from pay bill for …………………………….

(iii) Date of encashment

(iv) Voucher Number

(v) Gross and Net Amounts of Bill

(vi) Name of Treasury 6. Action Taken 7. Remarks with particulars of T.E. No. and month of account in which the item was written off. 8. Broadsheet Number.