Para 3.11.3 — MSO
MSO
Original Rule Text
Source Documents 3.11.3 The source documents to be audited are the following:
(i) Plus and minus Memoranda.
(ii) Challans and list of challans to be cross-checked with the plus and minus memoranda
(iii) Challans relating to Transfer Credits.
(iv) Broadsheets maintained by the Accountant General (A&E).
(v) Deposits Register.
(vi) Authority for opening of Deposit Accounts.
(vii) Vouchers relating to Corpus Fund.
(viii) Expenditure sanctions.
(x) Personal Ledger Accounts Ledgers maintained at treasuries.
(xi) The Deposits Module of the VLC database maintained by the Accountant General (A&E) containing details of Personal Ledger Accounts.