Electronic refund reconciliation: UTR collection and periodic scrolls ensure PAO-led matching and discrepancy reporting. A monthly reconciliation regime requires collection of the bank-generated Unique Transaction Reference (UTR), consolidation of UTRs and cheque details by the refund sanctioning authority for transmission to the Pay and Accounts Officer (PAO), and submission by the bank of a periodic scroll showing transfers; the PAO shall reconcile field cheques with the periodic scroll and report discrepancies to field formations for verification and compliance reporting.