Para 3.1.31 — MSO

Digest of important and interesting cases noticed in audit

Pursuance of Objections 3.1.31 The Accountant General (Audit) will be responsible for watching the systems and procedures for and the effectiveness of pursuance of objections of an accounting nature, such as non-availability of D.C. Bills, vouchers or payees’ receipts, errors in the treasury and divisional accounts, etc., that are required to be watched by the Accountant General (A&E). He will audit to the prescribed extent these wanting documents as and when they are received (see also paragraphs 3.1.23 and 3.1.24).