Para 3.14.2 — MSO

3.14.2 In regard to vouchers relating to Remittance Accounts (Settlement Account), the Audit Officer of the adjusting department is responsible for auditing the charge to ensure that (1) it is a proper charge against a work, office or other expenditure unit under his audit; and (2) it has been duly sanctioned. The general principles and rules of audit governing audit of expenditure apply to disbursements under remittance heads as well.

Note: If, as in the case of supplies received from another department, the admissibility of the charge depends upon the competence of the officer at whose instance the supplies were received or to order the supplies, the charge should be examined with reference to the authority or sanction required, and, if necessary, it should be placed under objection in the same manner as if the charge had been met by an actual payment by the officer concerned.