Para 3.11.12 — MSO

Other Deposit Accounts

3.11.12 The Accountant General (Audit) shall determine whether or not the audit of initial accounts should be conducted and also whether such audit should be conducted locally in the office in which the detailed accounts are maintained or centrally in the A&E Office where the detailed monthly accounts of lump sum deposits/withdrawals are received along with the supporting challans/vouchers. If he decides that this audit need not be undertaken by him on the ground that the money involved belongs to a local fund or a private fund not administered by a government servant or for any other reason, the Government may entrust audit of the initial accounts to another recognized authority like the Examiner, Local Fund Accounts, or a qualified auditor.