Para 3.3.2 — MSO

3.3.2 The system of establishment audit consists essentially of the following components:

(i) Audit of sanctions to establishment, check of classification of expenditure on such establishment and audit of general or specific sanctions to pay and allowances.

(ii) Number audit or audit against sanctioned strength of the establishment.

(iii) Nominal audit or check of correctness of pay and allowances drawn in the vouchers.

(iv) Check of initial records maintained in departmental offices.