Para 3.10.1 — MSO

3.10.1 The important objectives of auditing the accounts of embassies and missions abroad are to ascertain whether:

(i) remittances received for meeting fund requirements are properly accounted for and are not in excess of immediate requirements;

(ii) payments made on behalf of the ministries and departments of the Central Government, State Governments and public sector undertakings and other autonomous bodies are based on valid sanctions;

(iii) clearance, from the foreign exchange angle, of the Ministry of Finance or other competent authority has been obtained for incurring expenditure involving the outgo of foreign exchange;

(iv) various entitlements and personal claims of personnel posted in missions and posts abroad have been regulated strictly according to the applicable rules and instructions and the objectives of audit of expenditure are satisfied; and

(v) revenues collected by the missions and posts for rendering various consular services have been properly accounted for and remitted to the Ministry of External Affairs.