Para 3.1.21 — MSO

3.1.21 After audit, the voucher or account concerned should be enfaced with the word ‘Audited’ in red ink over the initials of the person who conducted the audit.

Note: The Accountant General (Audit) may authorise the use of perforated or embossed stamps containing distinguishing marks or numbers to identify the persons responsible for the audit. In offices where this system is in force, a register should be maintained containing details of the distribution of these stamps and the acknowledgements of the staff concerned. The staff in possession of these stamps should ensure that they are maintained with care and are so affixed as not to obliterate or destroy any important writings on vouchers.