Para 3.1.5 — MSO

Responsibility for audit

Source Documents 3.1.5 Some important source documents to be checked in Central Audit are the following:

(i) Contingent Vouchers.

(ii) List of payments.

(iii) Monthly accounts of Public Works and Forest Divisions.

(iv) Schedules and Schedule Dockets accompanying monthly accounts.

(v) Contract agreements.

(vi) Sanctions to expenditure.

(vii) Financial Rules and Orders affecting expenditure and other transactions issued by Government.

(viii) Establishment bills and other bills relating to entitlements of government servants, such as travelling allowance, reimbursement of expenses on medical treatment, advances, etc.

(ix) Certificates of payments.

(x) Proforma invoices.