Para 3.2.4 — MSO

Audit Objectives and Scope 3.2.4 The objectives of audit are to ensure that:

(i) the claim is against the sanctioned post to which the government servant has been appointed and of which he is actually in charge and is carrying on his duties and responsibilities;

(ii) the claim is in order and is admissible according to the financial rules applicable to the claimant;

(iii) the claim as admissible has been adjusted expeditiously in the initial accounts maintained by the Drawing and Disbursing Officer and booked in the Classified Account to be rendered to the Treasury, PAO or Accounts Officer, as the case may be and wherever applicable; and

(iv) the claim is a legitimate charge for which funds have been provided.