Para 3.3.4 — MSO

3.3.4 Audit of sanctions to establishment, check of classification of expenditure on establishment and audit of general sanctions to pay and allowances and specific sanctions relating to grant of special pay or compensatory allowances should be conducted in Central Audit with reference to the provisions contained in Chapter II.2 and those relating to Audit of Classification contained in Chapter III.16. Important points for information (including sanctions for establishment) should be entered in a separate register and made available to local audit parties for detailed check. Number audit or audit against sanctioned strength of establishment, nominal audit or check of correctness of pay and allowances drawn and check of initial records kept in departmental offices should be conducted in local audit.