Para 5.27 — MSO

5.27 After the Classified Abstracts and Detail Books have been posted and the audit of the vouchers completed by the Office of the Accountant General

(Audit) the vouchers should be filed, a separate file being maintained for all classes of vouchers which have the same period prescribed for their retention (see paragraph 12.2) of Manual of Standing Orders (Administrative) so that there may be no difficulty in destroying them after the prescribed time. Within each file, the vouchers appertaining to each district schedule should be kept together, and the vouchers relating to a schedule should be arranged by minor heads and sub-heads and units of appropriation.

ACCOUNTING OF LOANS AND ADVANCES the duty of the Accountant General to watch its recovery.