Para 3.11.11 — MSO

3.11.11 Besides, Personal Ledger Accounts may also be opened, after prior consultation with the Accountant General (A&E), in favour of specified Government Officers by transferring funds from the Consolidated Fund of the State for discharging the liabilities of the State Government in respect of execution of various projects, schemes, etc. The corpus of such Personal Ledger Accounts is recouped after incorporating the expenditure incurred every month and reflected in the monthly accounts in the Civil Accounts. Except where Personal Deposit Accounts are created by law or rules having the force of law for discharging liabilities arising out of special enactments, other Personal Deposit Accounts shall be closed at the end of the financial year by minus debit of the balance to the relevant service heads in the Consolidated Fund of the State, the Account being opened again in the following year, if necessary, in the usual manner.