Clearance

of
Suspense Heads
SAS PATHSHALA
FPB transactions at RBI/SBI
adjusted by RBI CAS

Receipt
&
Payment Transactions
 Clearance of 020/80 (MRO)
Accounts Section & Audit Section
Code Head Receipts Code Head Charges
(+) (-) (+) (-)
021/00 100
(RB Deposits)
020/80 100
(Remittances into
Bank/Treasuries)

Code Head Receipts Code Head Charges

(+) (-) (+) (-)
Service Head 100 020/80 100
(Remittances into
Bank/Treasuries)
 Clearance of 020/81 (Cheques & Bills)
Audit Section & Accounts Section
Code Head Receipts Code Head Charges
(+) (-) (+) (-)
020/81 100 Service Head 100
(CB)

Code Head Receipts Code Head Charges

(+) (-) (+) (-)
021/00 100
(RB Deposits)

020/81 100
(CB)
 1. Inter-Governmental Transactions
Adjustment
• (I) When RBI CAS figures are more than the figures of
Settlement Account/Vouchers/Pension Payment Scrolls
during the month.
• Case: Suppose, RBI CAS has intimated to a Controller
Office total debit and credit figures of Rs 110.00 and
85.00 respectively for a month as against the total
Settlement Accounts/Vouchers/Pension Payment Scrolls
of Rs 100.00 and 80.00 respectively received for the
same month, the RB Deposit figures for the month will
be reconciled and total amount of advice will be
compiled or readjusted in the following manner:
 (i) In case of debit transactions
Code Head Receipts Code Head Charges
(+) (-) (+) (-)
021/00 110 020/82 100
RB Deposits RB Suspense
(Classified)
020/83 10
RB Suspense
(Unclassified)
 (ii) In case of credit transactions
Code Head Receipts Code Head Charges
(+) (-) (+) (-)
020/82 80 021/00 85
RB Suspense RB Deposits
(Classified)
020/83 5
RB Suspense
(Unclassified)
 1. Inter-Governmental Transactions
Adjustment
• (II) When RBI CAS figures are less than the figures of
Settlement Accounts/vouchers/Pension Payment
Scrolls received:
• Case: Suppose, RBI CAS has intimated to a Controller
Office total debit and credit figures of Rs 90.00 and
75.00 respectively for a month as against the total
Settlement Accounts/Vouchers/PPS of Rs 100.00 and
80.00 respectively received for the same month, the RB
Deposit figures for the month will be reconciled and
total amount of advice will be compiled or readjusted in
the following manner:
 (i) In case of debit transactions
Code Head Receipts Code Head Charges
(+) (-) (+) (-)
021/00 90 020/82 100
RB Deposits RB Suspense
(Classified)
020/83 10
RB Suspense
(Unclassified)
 (ii) In case of credit transactions
Code Head Receipts Code Head Charges
(+) (-) (+) (-)
020/82 80 021/00 75
RB Suspense RB Deposits
(Classified)
020/83 5
RB Suspense
(Unclassified)
Clearance of Suspense Code Heads
• When RBI, CAS figures are more than the Verified
Copy of DMS figures (Excess advice received):
• The discrepancies arising as a result of non-receipt of
paid instruments amounting to Rs 10.00 and Rs 5.00
DMROs would appear in the monthly closing balances
of the RBI, CAS, if otherwise not rectified.
• Such discrepancies at this stage would get transferred
to the relevant Suspense head. After ensuring
correctness of the difference, the Punching Medium
for the difference will be prepared as under:-
 (i) In case of debit transactions
Code Head Receipts Code Head Charges
(+) (-) (+) (-)
021/00 10 020/83 10
RB Deposits RB Suspense
(Unclassified)
OR
020/76 10
(PSB
Suspense)
 (ii) In case of credit transactions
Code Head Receipts Code Head Charges
(+) (-) (+) (-)
020/83 5 021/00 5
RB Suspense RB Deposits
(Unclassified)
OR
020/76 5
(PSB
Suspense)
Clearance of Suspense Code Heads
• When RBI, CAS figures are less than the Verified
Copy of DMS figures (Excess advice received):
• Suppose RBI CAS has intimated debit and credit figures as
Rs 90.00 and 75.00 for the month of July 09 against the
compiled figures of Rs 100.00 and 80.00 respectively, the
reasons for the difference of Rs 10.00 for debit
transactions and Rs 5.00 for credit transactions shall have
to be identified with reference to the Verified copy of the
DMS and the ‘Register of the Main Scroll’.
• After ensuring correctness of the difference, the
difference will be compiled as under:-
 (i) In case of debit transactions
Code Head Receipts Code Head Charges
(+) (-) (+) (-)
021/00 10 020/83 10
RB Deposits RB Suspense
(Unclassified)
OR
020/76 10
(PSB
Suspense)
 (ii) In case of credit transactions
Code Head Receipts Code Head Charges
(+) (-) (+) (-)
020/83 5 021/00 5
RB Suspense RB Deposits
(Unclassified)
OR
020/76 5
(PSB
Suspense)
 Clearance of 93/020/91 (CMP)
• Accounts Section will prepare Punching
Media once a month by debiting
Suspense Head "Cheques and Bills
(020/81)/ Pay and Accounts Office
Electronic Advices (020/91)” as minus
Receipt by contra credit to the head
"Reserve Bank Deposits- Defence
(021/00)".