Para 2.6.23 — MSO

2.6.23 Sanctions constituting local bodies ordinarily prescribe what classes of receipts are to be credited to them, what classes of expenditure are to be admitted against them and who will be the controlling authority. The Accountant General should see that the prescribed rules are followed in regard to receipts and expenditure and he should, for this purpose, obtain sufficient information in respect of all items of the account in each case, either in the form of vouchers or in some other form as may be considered necessary.