Para 3.1.15 — MSO

Duties and responsibilities of Central Audit personnel

3.1.15 As a rule, heads of offices and other government servants who are called upon to make disbursements on behalf of Government draw money for the purpose from treasuries or banks in accordance with the provisions of the Treasury Rules made under Article 283 of the Constitution and the audit conducted in respect of these transactions is post facto in character.

Note: Pre-check of pay fixation and claims relating thereto, where entrusted to the Accountant General under any rules or orders, will be the responsibility of the A & E Office.