Accounting System
- Due dates are to be strictly adhered to by all accounts rendering units but not at at the cost of accuracy and quality of accounts.
- The all accounts rendering units should, carefully avoid incomplete classifications, omission and other mistakes.
- Utmost care should be taken to avoid manual corrections in the Main Accounts and Sub Accounts
- Where manual corrections are inevitable, a statement indicating the amount corrected, the heads affected, and voucher numbers should be made available in all the relevant Sub-Accounts as well as Main Accounts.
- Manual corrections should not be made on the reconciliation statement.
- Charged expenditure being booked under voted should be avoided.
- Heads of Accounts should not be operated by DTOs without budget provision.
- Amounts shown in LOP/cash account should agree with Sub- Account figure.