Para 3.12.8 — MSO
MSO
Original Rule Text
Utilisation/investment of accumulations 3.12.8 After closure of the accounts in the A&E office, the utilisation/investment of the funds accumulated in the Provident Fund should be analysed in the course of audit of the Finance Accounts to ensure that this has been done in accordance with the Provident Fund Rules.
Chapter–13 Audit of Borrowings, Loans, Advances, Guarantees, Reserve Funds, Suspense Transactions and Interest Payments Audit objectives and scope