Para 3.3.3 — MSO

Source Documents 3.3.3 The important source documents to be checked in audit are;

(i) Cash Books.

(ii) Office copies of establishment bills.

(iii) Acquittance Rolls.

(iv) Treasury Bill Books.

(v) Service Books.

(vi) Leave Accounts.

(vii) Establishment vouchers received in Central Audit Section.

(viii) Sanctions in respect of various allowances.

(ix) Employee module data contained in the VLC package.

The documents mentioned at sl. Nos.

(i) to

(vi) above are maintained in the departmental offices.