Para 3.4.10 — MSO

Audit of Countersigned Contingencies A. Bills Countersigned after payment

Audit of Special Contingencies 3.4.10 The principal duty of the Accountant General (Audit) in respect of Special Contingencies is to watch the expenditure against the necessary sanction of the superior authority. When an order or sanction contains no indication of the amount or ceiling of expenditure sanctioned, enquiry should be made from the issuing authority, and the charges should not be admitted in audit until complete sanction is received. When expenditure against a lump sum sanction is incurred in instalments, it should be verified in local audit that arrangements exist in the drawing and countersigning offices to watch the progressive outlay against the sanctioned total.