Para 3.1.11 — MSO

3.1.11 Central Audit of Vouchers for the month of March requires special attention. Expenditure during this month is found to be generally heavy in relation to other months because of the tendency to incur substantial expenditure towards the close of the financial year to avoid lapse of budget grants. In the result, internal controls in the departments and treasuries may be slack giving rise to irregularities and deviations from prescribed procedures.