Para 3.2.17 — MSO

3.2.17 In the majority of cases, countersignature of bills by the Controlling Officer is necessary. This requirement does not, however, dispense with the necessity for formal audit with reference to the rates and general conditions. Ordinarily, the countersignature by the proper authority, or the signature of the drawing officer when a bill does not require countersignature, should be accepted as final evidence of the correctness of the facts of the journey on which the claim is based, and of the Controlling or the Drawing Officer, as the case may be, having exercised the scrutiny entrusted to him under the rules of the Government. Occasionally, a test check should be undertaken to verify that bills have been scrutinised properly by these officers.