Para 5.26.2 — MSO

5.26.2 Checks to be exercised in the case of D.C. Bills

(a) That the bill is in proper form and the classification is correctly recorded thereon.

(b) That certificates, if any, required under the Financial Rules of the Govt. concerned have been provided/recorded.

(c) That the bill is duly countersigned by the appropriate authority as required under relevant rules of State Govt.

(d) That the charges included in the D.C. Bills cover the amounts drawn on AC bills and are classified accordingly, difference or disallowance should be noted for recovery and watched through objection books and adjustments on account of misclassification should be made, if necessary.

Payees' receipts and sub-vouchers are not required to be forwarded to the Accountant General along with the detailed bills. It will suffice, if the detailed contingent bills in adjustment of the abstract contingent bills are submitted in the prescribed form, without sub-vouchers and payees' receipts.