Para 3.4.11 — MSO
MSO
Original Rule Text
3.4.11 In the case of bills countersigned after payment, the money is actually drawn on an abstract bill, and the approval of the superior authority as indicated by its countersignature is subsequently received by the Accountant General (A&E)/Pay and Accounts Officer on the monthly detailed countersigned bill. Both the abstract bill and the detailed monthly bill require scrutiny in audit.