Annual Balance: Debt Pursuit Offices: Overpayments: Balancing uncleared overpayments
Do not try to balance the uncleared overpayments until after the balance of the other heads of duty is well under way. There may be postings which have to be transferred in to overpayments at the balance.
Once you are reasonably sure that all the transfers have been done, machine list all the cash columns in part 2 of Book 19 from columns 9 to 18.
Form C45 (OP)
Transfer the totals to form 45(OP) as below.
|Column in Book 19||Total on 45(OP), Section 1 Column (A)|
- Total Section 1 (a) items 1 and 2 at 3; and 4 to 7 at 8.
- Agree total 3 to total 8.
If the totals do not agree, follow the steps listed inside the balance folder until agreement is reached.
If the totals agree:
- agree them to the CAROL totals
- agree total 6 to the total on the final Repayments List.
- enter the uncleared items from column 18 into column 9 of a new Book 19 for the next Account, in the same order as the old book
- machine list column 9 of the new Book 19
- enter the total at Section 2 item 9 of form 45(OP)
- agree the total with Section 1, item 7
pass the C45(OP) to an Officer grade to
- agree Section 2, item 9 with the amount of uncleared overpayments brought forward in CAROL for the new Account
- file the payment vouchers for the uncleared items as working cases
- enter the uncleared overpayments figure on CAROL for the new Account no later than 24 December.