Para 3.1.9 — MSO

3.1.9 As a general rule, Central Audit of vouchers pertaining to a month should be conducted as soon as the monthly accounts are closed and the posting of the vouchers in the registers prescribed is completed by the Accounts and Entitlement office. Any departure from this general instruction is permissible only in special circumstances and with the express sanction of the Accountant General (Audit).

Note: As an exception, audit of vouchers that are required to be posted in Works Registers need not be kept in abeyance till such posting is completed.