Para 3.13.26 — MSO

3.13.26 The work done in the Public Debt offices is subjected to test audit by the Accountant General (Audit) concerned, who is to assume that the principal sum mentioned in the interest voucher is the correct amount on which is interest is due and that interest has not already been paid for the half year claimed in the voucher. However, in all other respects, and especially in respect of the correctness of the calculation of the interest and income tax and the casting of totals, the vouchers are subject to regular examination in audit. The Accountant General (A&E) forwards the vouchers to the Public Debt office on completion of their audit by the Accountant General (Audit).