Para 3.10.21 — MSO

D. Transactions financed out of foreign loans

3.10.21 On receipt of the accounts from the Missions, the Controller of Accounts, Ministry of External Affairs, will pair off the debits and credits under the Deposit head and refund any amount found to be refundable to the organisation concerned; if, on the other hand, any amount is recoverable, he will initiate action to effect the recovery.