Para 3.1.14 — MSO

3.1.14 In those offices of Accountants General (A&E) in which Voucher Level Computerisation (VLC) has been introduced, the output data available in various packages satisfying the requirements of audit scrutiny should be made use of fully. This will also help in analysing the nature of payments and in identifying the broad areas of irregularities, such as drawal of moneys on AC Bills, transfer of funds to Personal Ledger Accounts, retention of deposits outside government accounts, etc. Based on such analysis, further decisions could be taken in regard to the sample size of vouchers under the respective categories for detailed audit scrutiny. Wherever possible, statistical sampling techniques should be adopted to facilitate an objective approach in audit.

Note: Following the introduction of VLC in the A&E offices, many of the routine checks that are presently being manually exercised in Central Audit can instead be done through computergenerated reports. Annexure VI to the Headquarters letter No.97/Rep(S)/NE/VLC dated 28th January, 2000 may be referred to for more details in this connection.