Para 2.2.28 — MSO

2.2.28 In applying the second check prescribed in the preceding paragraph, the Audit Officer should be guided by any subsidiary instructions issued by the Comptroller and

Auditor General from time to time. The principle to be observed is that the discretion vested in authorities empowered to make rules is not to be fettered unnecessarily merely because difficulties may arise in the application of necessary audit checks or the maintenance of proper accounts. If the procedure for accounting and audit can be amended without sacrificing efficiency or additional expense, the rule should be accepted and the relevant procedure amended appropriately. All doubtful points, unless they are trivial, should be referred to the Comptroller and Auditor General.