Para 3.1.4 — MSO

3.1.4 Subject to the relevant provisions of the Act and save where otherwise provided in the instructions contained in this Manual, the Accountant General (Audit) is responsible to the Comptroller and Auditor General for the audit of all transactions which are brought to account by the Accountant General (Accounts & Entitlements) and by the departmental accounting authorities. If he is requested by Government or any other authority to undertake audit which does not pertain to his office or in respect of which the Comptroller and Auditor General has not issued any orders, he should refer the matter to the Comptroller and Auditor General for appropriate directions.