Para 3.10.30 — MSO

Payments on behalf of public sector undertakings, autonomous bodies, etc.

3.10.30 In respect of these transactions, Audit should verify that:

(i) payments on behalf of the State Governments are made only on the basis of the Special Seal authority, signed in ink, and the sanctions issued by the State Authorities duly forwarded by the Controller of Accounts, Ministry of External Affairs; and

(ii) the payments are not made in excess of the amount specified in the sanction order.