Para 3.4.15 — MSO (Audit)
Original Rule Text
3.4.15 When countersignature is required before payment, there will be no abstract bill and payment is made on a detailed bill. These bills should be audited in the same manner as detailed bills pertaining to amounts drawn initially on abstract bills.
- Audit of Fully Vouched Contingencies
What This Means
When countersignature is required before payment rather than after, there is no abstract bill. Payment is made directly on a detailed bill that has already been countersigned. These pre-countersigned detailed bills should be audited using the same procedures as detailed bills that follow abstract bills.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1No abstract bill exists when countersignature is required before payment
- 2Payment is made directly on the detailed bill after countersignature
- 3Same audit procedures apply as for detailed bills following abstract bills
- 4This is a less common but stricter form of expenditure control
- 5The countersigning officer reviews all details before any money is drawn
Practical Example
A research institution must get its Director's countersignature on equipment purchase bills before approaching the treasury. The institution prepares a detailed bill for Rs. 2 lakh worth of lab chemicals, gets the Director's countersignature, and then draws the money. Audit checks this bill the same way it would check any post-payment detailed bill.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why would countersignature be required before payment?▼
Is pre-payment countersignature more common or post-payment?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.