Para 3.11.5 — MSO

3.11.5 Treasuries and departmental offices, on the other hand, maintain accounts of receipts and payments in respect of all kinds of deposits. It will, therefore, be necessary to exercise many of the audit checks in local audit, instructions relating to which are dealt with later in this chapter, in addition to certain audit checks to be exercised in central audit. Checks relating to deposits such as unclaimed Provident Fund deposits, the detailed accounts of which are maintained in the A&E office should, however, be exercised only in Central Audit. Issues for audit scrutiny