Para 3.10.4 — MSO

3.10.4 The local audit of all the Missions and Posts abroad is arranged at periodical intervals by the Officers mentioned below:

(i) Principal Director of Audit, India Audit Office, London: All Missions and Posts in Europe, other than the Missions in Turkey and Cyprus.

(ii) Director of Audit, Indian Accounts in U.S.A., Washington: All Missions and Posts in North and South America. In addition, he is also responsible for

(a) the concurrent audit of contracts for supply of stores entered into by the Supply Wing of the Indian Embassy in Washington and of payments relating thereto; and

(b) the audit of tenders and contracts in cases where the purchases are made through the Supply Wing and the contracts are entered into in the United States of America and payments relating thereto.

(iii) Director General of Audit, Central Revenues, New Delhi: All Missions and Posts other than those mentioned above, namely those in Asia, Africa, Australia, New Zealand, Turkey and Cyprus. Notes:

(i) The periodicity of local audit will be regulated in terms of the orders on the subject issued by the Comptroller and Auditor General from time to time.

(ii) A gist of the important and interesting cases noticed in the local audit of Missions and Posts abroad should be mutually exchanged between the three Audit Officers mentioned above. Lists containing the gist of these cases may be exchanged among the three Audit Officers twice a year, in the months of January and July.

(iii) Copies of the inspection reports issued by the these three Audit Officers may invariably be sent to the Office of the Comptroller and Auditor General and the Ministry of External Affairs.

(iv) Detailed instructions and guidelines for the settlement of outstanding audit observations and inspection reports on the accounts of Indian Missions and Posts abroad and of overseas branches of Central public sector undertakings and in regard to interaction between the Overseas Audit Offices and Audit Offices in India for the further processing of and follow-up action on important audit objections and potential draft paragraphs are contained in the Annexure to this chapter.