Para 8.11.1 — MSO

8.11.1 The Divisional Accountant is responsible for the arrangements for checking the computed tenders, i.e. for seeing that satisfactory and efficient arrangements are made for checking;

8.11.2 he should conduct personally a test check of the computed and checked tenders sufficient to satisfy himself reasonably that the checking work has been properly done; and

8.11.3 he should see that the comparative statement correctly incorporates the totals as checked on the individual tenders.