Para 8.42 — MSO

8.42 The clearance of debits and credits entered in this Register should be watched on the basis of responding credits and debits as shown under the head in the Divisional Schedule of Remittances (Form C.P.W.A. 77) attached to the Divisional Monthly Account. It is not only essential to watch the adjustment of individual items but also the total uncleared balances should be tested month by month and all transactions of a year should be settled before the accounts of the year are closed.