CHAPTER 1 - Border Roads Organisation

Action by Unit on Statements of Account
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4. Immediately on receipt of the quarterly statement of accounts from PAO (GREF), the
following action will be taken by the unit :-
(a) The entitlements of the individuals shown in pay book will be compared with
those shown in the statement.
(b) The statement should be checked with the previous one, pay book items (serial
number) which have not been accounted for, excess recoveries/short adjustment of any
nature, should be intimated to the PAO.
(c) The statement will be thoroughly scrutinised and the missing credits/
unauthorised credits/missing debits will be brought to the notice of the PAO.
(d) A rubber stamp as per specimen given below will then be affixed in the Pay book
after the last entry in the cash payment folio of the personal book and completed with the
help of the information available from the statement of account.
Bal Credit/Debit for Q/E _______________Rs ____________
PB Srl No _____________ adjusted.
(e) Credit/Debit balance reflected in the QSA will be entered in the Unit IRLA
Register against every individual and payments regulated accordingly. In case of heavy
debit balance, payments will be strictly regulated till debit is liquidated.
(f)
It will be ensured that the subsequent payments are regulated accordingly.
Observations on the Statement of Accounts
5. (a) Observation, if any, on statement of accounts will be forwarded to Pay Accounts
Office (GREF) within one month on receipt of the statement, otherwise it will be taken
as correct one and the individual is satisfied with his account. In exceptional cases,
where men are unable to raise queries on account of being away from the unit on leave,
duty or in hospital, PAO will be informed of the same.
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