Para 3.12.5 — MSO

Issues for audit scrutiny Audit of vouchers relating to drawals from the Fund

3.12.5 Audit by Accountant General (Audit) is limited only to the concurrent scrutiny in central audit of the paid vouchers in the A&E Office in accordance with the quantum prescribed in this regard. In States where maintenance of Provident Fund Accounts of their employees has been taken over by the State Governments and entrusted to the departments, the accounts are subject to test check during local audit by the Accountant General (Audit) to the extent prescribed. Audit of Provident Fund vouchers relating to these accounts received in the A&E Office is limited to sanctions only.