Para 3.10.34 — MSO

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

(i) advance deposits of the public sector undertakings, autonomous bodies, etc. precede payments made on their behalf by the Missions and the payments do not exceed the amount of deposits;

(ii) necessary clearance of the Ministry of Finance is available for sanctions issued by the competent authorities, involving expenditure in foreign exchange;

(iii) party-wise deposit accounts are maintained and necessary steps are taken to realise outstanding payments, if any;

(iv) payments originating from the Commercial and Cultural wings of the Missions are properly accounted for by the Missions and adequate followup action is taken for realisation of payments made by them;

(v) there is proper reconciliation of outstanding dues at any given point of time between the Missions and the Office of the Controller of Accounts; and

(vi) Government officers proceeding on tour on behalf of various public sector undertakings, autonomous bodies/institutions, etc. are extended facilities in respect of cash allowance, accommodation, and class of travel by air, etc. strictly according to their entitlements under the Government rules and the entire expenditure has been borne only by the public undertakings/autonomous institutions concerned.