Para 2.2.40 — MSO

2.2.40 All sanctions to expenditure should be noted and properly attested in the audit register, or any other record where prescribed, to facilitate audit of the expenditure covered by the sanctions. If it is known that the charge will entail a recovery from a third party, or that such recovery has been ordered by the sanctioning authority, a note thereof should also be made and properly attested in a suitable register so that the recovery may be watched.