Para 3.1.3 — MSO

3.1.3 The primary objectives of Central Audit are to:

(i) check whether vouchers are in the prescribed form and have been prepared according to extant rules;

(ii) scrutinize whether the rules and orders issued by Government themselves are intra vires;

(iii) examine whether the contract agreements are definite and precise and are based on standard practices;

(iv) examine whether the sanctions have been issued by the competent authority;

(v) check the monthly accounts and related schedules received from the Public Works and Forest divisions; and

(vi) check whether Travelling allowance, medical, establishment and other bills are arithmetically correct and conform to the relevant rules and regulations.