Para 3.10.2 — MSO
Original Rule Text
Source Documents 3.10.2 In addition to the normal establishment bills and contingent bills, other important source documents that are to be test checked in audit are as follows:
(i) Book of Reserve Bank of India Drafts.
(ii) Records relating to investments of surplus funds.
(iii) Sanctions received from various ministries and departments of the Central and State Governments.
(iv) Special Seal Authorities received from the State Accountants General.
(v) Letters received from public sector undertakings, statutory bodies, etc., containing requests to make payments on their behalf against advance deposits.
(vi) Vouchers.
(vii) Contract Agreements.
(viii) Tender documents.
(ix) Accounts of remittances received from India.
(x) Monthly Accounts.
(xi) Instructions and documents relating to:
(a) Foreign Allowance of India-based personnel.
(b) Rental ceilings for hired accommodation.
(c) Engagement of local employees.
(d) Payment of Cash Allowance on first arrival abroad.
(e) Reimbursement of cost of car insurance.
(f) Payment of Children’s Education Allowances.
(g) Admissibility and utilization of Representational Grant.
(h) Payment of Garden Grants.
(i) Personal files of officers.
(xii) Documents relating to expenditure relating to visits of dignitaries and delegations from India.
(xiii) Stock Register of Passports.
(xiv) Documents relating to consular and visa services.