Para 5.26.1 — MSO

5.26.1 In the case of bills countersigned after payment, the money is actually drawn in an Abstract Contingent bill and the approval of the Superior authority as indicated by its countersignature is subsequently received by the A.G. (A&E) on the detailed countersigned bill. Both the Abstract bill and the Detailed Contingent bill require scrutiny in the Office of the Accountant General. Watching receipt of D.C. bills in respect of advances drawn in A.C. bills is an accounting function and therefore amounts drawn in such bills souldh be kept under objection by the A.G. (A&E) pending receipt of Detailed Contingent bills. In scrutinising the Abstract Contingent bills and Detailed Contingent bills the following points should be seen:-

(a) That the A.C. bill has been drawn by an Officer who has been authorised to draw money on A.C. Bills.

(b) All A.C. Bills drawn by the Drawing Officers are to be noted in Objection Books to be maintained for watching D.C. Bills.

(c) Items noted vide

(b) above are to be adjusted after the connected D.C. Bills are received and the following checks are exercised.