UCR - Means Un Classified Receipt

W.r.to SBCO work: 

Case 1: 

If we find an amount “x” in deposit head of so/HO summary but as per physical records.. i.e., by totalling vouchers or LOT the amount is “y” 

Now… 

1. If x = y,. The LOT is tallied with so / ho summary 

2. If x > y, the SPM or COUNTER PA accounted for some amount more than they should have accounted for… that is for one day… if total deposit of ₹100 is present as per voucher and LOT and as per HO /SO summary it is accounted as ₹1000. There is a difference of ₹900 for which the SPM or COUNTER PA failed to produce any authorized documentation. In this case the difference amount is treated as UCR. In SBCO when we find such difference… we decrease the deposit figure in summary / cashbook by ₹900 and increase the UCR head by ₹900 

Case 2: 

If we find an amount “x” in withdrawal head of SO/ HO summary but as per physical records i.e., by totalling vouchers or LOT the amount is “y” 

Now… 

1. If x=y, the LOT is tallied with so / ho summary 

2. If x < y , the SPM or COUNTER PA accounted for some amount less than what he has paid the customer from counter cash. For example for one Counter PA has Opening balance if ₹ 1000 and if total withdrawal is ₹1000 as per voucher and LOT and as per HO /SO summary it is accounted as ₹100 and credited ₹900 to Treasury at the end of the day. This means… the COUNTER PA / SPM credited more amount to treasury than he should actually have credited. So when at SBCO such difference is found we increase the withdrawal head of SO / HO summary and Cashbook and I increase the same difference amount in UCR.