Para 3.1.24 — MSO

3.1.24 Cases where certificates of payments are received in lieu of lost vouchers or payees’ receipts should be audited in detail, as a special case, in the same manner as the original vouchers, even if they have not been selected for audit. Acceptance of certificates of payments in lieu of wanting paid vouchers will be done, in accordance with the monetary limits prescribed, by the Branch Officer or Group Officer in the Accounts and Entitlement office after exercising the primary accounting checks in the same manner as in the case of original vouchers. Particulars of certificates of payments so accepted will be recorded in a register maintained for the purpose. Unusual features or malafides related to the non-production of original vouchers noticed in the course of audit of these certificates should be brought to the notice of the Accountant General (Audit) for further investigation, if considered necessary.