Para 19.2 — MSO

CHAPTER 19 MISCELLANEOUS LISTS FOR THE PUBLIC DEBT OFFICE

19.2 After compilation in the Office of the Accountant General (A&E) the vouchers will be kept ready for audit by the Accountant General (Audit). On completion of audit by Accountant General (Audit) the Accountant concerned will total all the vouchers by loans for each of the two schedules of payments and number them consecutively for each loan in blue pencil in the upper right hand corner. To each bundle should be added a covering list, in Form 91, of which the total must be checked and agreed with the total of debits in the month’s accounts against each loan.

Note:- Bearer bond coupons and stock interest warrants should not be included in the lists of vouchers for interest payments on promissory notes, but there should be separate covering lists for each class of voucher, viz. Vouchers for interest payments on promissory notes, stock interest warrants and bearer bond coupons.