Para 3.4.12 — MSO

3.4.12 Scrutiny of the abstract bill is limited to seeing that an authorized officer has drawn the bill, the necessary grant or appropriation is available, prescribed certificates have been furnished, the summations are correct and that the bills contains no extraordinary or unusual features. Receipt of a detailed bill in respect of each abstract bill drawn is watched by the Accountant General (A&E)/Pay and Accounts Officer. The Accountant General (A&E) shall arrange regular transmission of Drawing Officer-wise lists of abstract contingent bills along with the vouchers to the Audit Office for audit. The detailed bills received by him should be checked in audit with reference to the principles laid down in paragraph 3.4.8 supra.