Administration Manual - B.E.S.T. Undertaking.

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In such cases these undelivered amounts with full particulars are
entered in the Returned Money Order Register and only when claimed
are sent to payees, the payments being certified on fresh bill vouchers
and passed through the Returned Money Order Register.
5.6.4 Bills for payment of amount deposited in Misc. suspense A/c.
On occasions, amounts are received in the Undertaking which cannot
be credited to any of our Revenue Heads due to their being either.
(a) disputed or
(b) undetermined or
(c) that the revenue head to which to be credited is unknown
or
(d) that the amount received by the Undertaking is to be paid
to a third party.
and such other circumstances when the amount is necessarily to be
credited to this account. In such circumstances the amount is credited
to ‘Miscellaneous Suspense’ and is included in the various suspense
registers in the various departments of the Undertaking.
These entries in the various registers and the receipts are checked by
the Revenue Section of the Internal Audit Department.
On satisfactory arrival at a conclusion and when the amounts or parts
of amounts are to be refunded after adjustments, if any, refund
vouchers are prepared and amounts certified for payment.
5.6.4.1 PROCEDURE FOR CHECKING : On receipt of bill vouchers, payment
certified is verified for its correctness and to the right party to whom it
is due. The payment after verification, is passed through the relevant
register in which either signature of the IA or an other officer of
Payment Section assigned by him is obtained.
5.6.5 Payment against cancelled cheques.
Cancelled Cheques Bills :-