Para 2.16.14 — CAM

2.16.14 CANCELLATION OF SUB-VOUCHERS The general instructions regarding the cancellation of sub-vouchers attached to contingent bills are laid down in Para 2.18 of Subsidiary Instructions to the R&P Rules, 2022. The provisions are to safeguard against their misuse. Sub-vouchers required to be sent to the Pay and Accounts Officer are not to be cancelled either by the drawing officer or the Controlling Officer, as the duty of cancelling these sub-vouchers and keeping them in proper custody to prevent their fraudulent use devolves on the Pay and Accounts Officer. All sub-vouchers received in the PAO should be cancelled by means of a rubber stamp or in hand under the dated initials of the Accountant concerned. In the case of vouchers selected for post audit after review/ cancellation should be attested by the A.A.O. also.