Para 3.2.15 — MSO

3.2.15 The following should be looked into by Audit in the audit of travelling allowance bills:

(i) The journey was necessary and authorised by general or special orders of the competent authority.

(ii) The journey was actually performed and was done as expeditiously as possible,

(iii) No claim in respect of the journey had been submitted previously.

(iv) The amount had been correctly drawn with reference to the rates and general conditions in force.