Para 3.15.3 — MSO

3.15.3 The following are the important source documents for audit:

(i) Orders of allotment of funds and re-appropriation orders.

(ii) Appropriation Accounts of earlier years.

(iii) Appropriation Audit Registers.

(iv) Departmental files containing reasons for excess/savings.

(v) Abstract Contingent Bills Register maintained by Drawing and Disbursing Officers.

(vi) Monthly expenditure reports sent by the Drawing and Disbursing Officers to the Controlling Officers.

(vii) Reconciliation Registers maintained in the A&E Office containing details of reconciliation done by controlling officers.

(viii) Statements of monthly expenditure submitted by the administrative departments to the Finance Department.