Para 5.10 — MSO

5.10 The following instructions should be followed in checking the vouchers received in compilation sections in support of payments.

(a) See that the vouchers are in the prescribed form and that they are duly receipted by the payees and are in original, that a brief abstract is given in the official language authorised for the purpose under the signature of the Drawing Officer on all vouchers prepared in any other language, and that the sub vouchers contain notes of dates of payments.

(b) See that they are numbered with reference to the number in the schedule of payment, schedule docket or other account.

(c) See that the details work up to the totals and that the totals are in words as well as figures.

(d) See that they bear a pay order signed by the treasury officer in the case of vouchers paid at treasuries or by the responsible Disbursing Officer in case of other vouchers.

(f) See that there are no erasures and that any alterations in the total are attested by the officer concerned as many times as they are made.

(g) See that unless otherwise provided in the rules of Government stamps are affixed to all vouchers whose net amount is in excess of Rs. 20/- and that they are punched.

(h) See that if a treasury vouchers be paid by transfer, it is stamped as having been so paid, and that the head to which the amount is credited is noted on it and that the credit is traced in the cash account when possible.

(i) See that the classification noted is correct. If any objection is taken to a voucher or to any item in a schedule or other account, a note of the objection should be recorded thereon in red ink in sufficient fullness to make it readily understood.

Scrutiny of the certificate of payment received in lieu of lost voucher(s)