Para 3.1.23 — MSO

3.1.23 Vouchers and other documents, which were not received with the Monthly Account should, on receipt subsequently, be audited in the same manner as they should have been audited had they been received at the stipulated time. If a particular voucher due for audit could not be audited either due to its non-receipt, or of its supporting documents, particulars thereof should be recorded in a suitable register and the subsequent completion of the prescribed audit checks watched. In order to ensure that this process is not unduly delayed, the Branch Officer should review the pending items in the register every month the Group Officer every quarter.

Note: Cases where a formal audit objection is issued and pursued in respect of a wanting document need not, however, be entered in this register.