Para 3.13.23 — MSO

3.13.23 Audit of transactions under suspense heads consists not only in applying the ordinary procedures of audit of expenditure and receipts but also in seeing that:

(i) the unadjusted balances under these heads continue to represent bonafide assets or liabilities of Government capable of being realised or settled, as the case may be; and

(ii) satisfactory action towards such realisation or settlement is being taken by the officers responsible; and

All balances under suspense heads must be reviewed at short intervals, ensuring that no item remains unadjusted longer than is reasonably necessary to bring about its clearance in the ordinary course with due regard to the rules applicable to each case.