Revenue reconciliation: mandated timelines and strict CAO/PAO procedures to verify PLAs and resolve discrepancies promptly. The Board mandates strict timelines and procedures for verification of PLA and reconciliation of revenue receipts: CAOs must receive PLA copies by the 10th and verify PLA entries against original TR-6 documents within 15 days, reconcile with PAO figures within ten days of scroll receipt, and complete reconciliation for any period within six months; registers and on-the-spot transfer adjustments are required for misclassifications, PAOs must maintain progressive difference registers and notify collectors of long-outstanding items, and Collectors must monitor monthly and report unresolved cases upward.