Para 3.1.7 — MSO

3.1.7 A Central Audit Support Section will be responsible for the audit of vouchers in the Loan, Book, Deposit and Account Current Sections in the Accounts Office. With a view to ensuring control over unauthorised and excess expenditure and to enabling the State Administration to exercise adequate control over their Annual budget, the Monthly Appropriation Accounts and Finance Accounts prepared by the Accountant General (A&E) should also be checked by the Central Audit Supporting Section. This should be included in the Annual Audit Plan of Audit Offices.