Para 3.14.3 — MSO

Sr. No. Particulars of transactions Audit Officer Adjusting Officer 1. Charges incurred in the Navy, Civil, Public Works, Railways, Posts and Telecommunications and other departments on account of a Field Service Force Audit Officers of the respective departments Defence Accounts officer 2. Revenue and expenditure transactions connected with works of the following departments of Central Government, the execution of which is entrusted to the Public Works Department as a standing arrangement: a. Military Engineering Service, Indian Air Force, Indian Navy and Army Factories. Accountant General (Audit) who audits the accounts of the Public Regional Controller of Defence Accounts in whose jurisdiction

3.14.3 As an exception to the general instructions contained in the preceding paragraph, the audit of charges in the following cases is conducted by an Audit Officer other than the one responsible for the adjustment of the charge:

Works Division concerned the works are executed b. Railways, Posts & Telecommunication Department and Archaeological Department --do-- Accounts Officers of the respective departments Accountant

(s) General (A&E) in respect of the Government

(s) concerned 3. Payments of commuted value of pensions on behalf of other Governments Accountant General (Audit) in whose jurisdiction the payment is made 4. Payments on account of pensionary charges on behalf of other Governments, debits for which are passed on through settlement accounts without supporting vouchers and details. --do-- --do-- Accountant General (A&E) in respect of the borrowing Government 5. Transit pay of a Government servant lent to another Government on reversion to the lending Government Accountant General (Audit) in respect of the lending Government 6. Cost of the printing work (including the cost of stationery used in printing) done by the following Presses of the Central Government, for the State Government and Commercial departments and other paying departments of the Central Government: Director General of Audit, Central Revenues a. Government of India Press, New Delhi Accounts Officer of the Government Department concerned b. Government of India Press, Calcutta Accountant General (Audit), West Bengal. --do-- c. Forms Press, Aligarh Accountant General (Audit) Uttar Pradesh --do-- d. Government of India Press, Shimla Accountant General (Audit) Himachal Pradesh --do-- e. Government of India Press, Nashik Principal Director of Audit (Central), Mumbai --do-- 7. The charge on account of pay, Accountant General Accounts Officer

travelling allowance, etc. in cases in which a Government requisitions from another Government the services of Government servant of a commercial department as a witness or of any other Government servant as a technical or expert witness provided the arrangements exist under a mutual agreement between the two Government (Audit) in whose jurisdiction the Government servant serves of the requisitioning Government 8. Pay and allowances drawn during the first phase of training by IAS/IPS Probationers allotted to different States Accountant General (Audit), Uttar Pradesh Accountant General (A&E) of the State concerned 9. Charges incurred by treasury officers on conveyance and freight of postal stationery and stamps Accountant General (Audit) concerned Accounts Officer of P&T Department

Notes: The relative responsibilities of Audit Officers in India and abroad in respect of payments made by the Indian Missions abroad and passed on to the Accounts Officers in India and the sharing of responsibility for the audit of charges relating to stores purchased through the Directorate General, Supplies and Disposals between the Principal Director of Audit, Economic and Service Ministries, and the Audit Officer of the department receiving the stores have been dealt with in Chapter 7 of this Section on Audit of Contracts.