Para 7.1 — MSO

7.1 In the case of moneys received to be held as deposits with Government, the Accountant General should satisfy himself that these moneys can properly be credited to the Public Account of the State by virtue of a statutory provision or of general or special orders of Government. It should also be seen that no item is credited as a deposit in the accounts of a Government which could be credited as a revenue receipt or in reduction of ordinary expenditure of that Government. In respect of repayment of deposits, the Accountant General should examine that there are proper vouchers in support of the amount repaid and should check each repayment against the original receipt eigher individually or against the total credit in a particular account in order to see that repayments do not exceed the amount originally received and credited to Government. It is also the function of the Accountant General to see that balances in deposit accounts are correctly carried over from year to year, that the balance at the close of the year in each account is acknowledged as correct by the person or body concerned, where necessary and practicable and that any deposits remaining unclaimed for such period as may be prescribed by Government in this behalf are duly credited as revenue receipts of Government.