Para 3.10.3 — MSO

Audit Arrangements 3.10.3 The accounts of the High Commissioner for India in London are audited by the Principal Director of Audit, India Audit Office, London. The Director of Audit, Indian Accounts, Washington, is responsible for the audit of the accounts of the Embassy of India, Washington, and its Supply Wing. The Director General of Audit, Central Revenues, New Delhi, is responsible for the audit of the accounts of the Ministry of External Affairs and its affiliated offices and departments. He is also responsible for reviewing the cash accounts of all the Missions and Posts abroad that render accounts to the Controller of Accounts, Ministry of External Affairs. Two Resident Audit Parties have been created for this purpose. The detailed functions and Audit procedures are contained in the Manual of the Embassy Audit compiled by the Director General of Audit, Central Revenues, New Delhi.

Note: The results of review of vouchers of the Missions and Posts abroad conducted by the Resident Audit parties should be communicated in duplicate to the Director (Finance), Ministry of External Affairs, the Head of Chancery of the Mission or Post concerned; and the Controller of Accounts, Ministry of External Affairs.