Para 3.1.29 — MSO

Review of Audit 3.1.29 The audit enfacement on the voucher (vide paragraph 3.1.21) should indicate the amount admitted/objected to in audit. Immediately on completion of audit, the Assistant Audit Officer will undertake the current review of the audited vouchers to the prescribed extent. He will authenticate the admittance/passing of each voucher by placing his initials or other distinctive mark below the audit enfacement. The review in Central Audit of vouchers by the Assistant Audit Officers or Section Officers should not be limited merely to those audited by Auditors or Senior Auditors, but should also extend to vouchers for amounts in excess of a certain monetary value to be decided by the Accountant General in an objective manner. The extent of review so conducted should also be certified in the Selection Register.

Completion of Audit