Para 3.10.5 — MSO

Audit arrangements in respect of particular transactions 3.10.5 The Audit Officer abroad is responsible for the audit of vouchers to verify that

(i) the payments have been made according to the rates authorised or the scales prescribed by competent authority;

(ii) the vouchers are in proper form; and

(iii) the amount has been paid to the proper person and has been duly acknowledged. On the other hand, the Audit Officer in India should ensure that it is a proper charge against the grant concerned and is in conformity with and not in excess of the sanction. He will also be responsible for the scrutiny of sanctions, if any, received by him.