Para 3.4.17 — MSO

3.4.17 Contingent charges on account of wages of mazdoors engaged on manual labour and paid at daily or monthly rates should be passed in Central Audit on the authority of a certificate signed by the disbursing officer to the effect that the mazdoors were actually entertained and paid. Contingent charges on account of pay and allowances of all other staff paid from contingencies should be admitted in Central Audit on the authority of the certificates regarding entertainment, disbursement, etc. prescribed in the Treasury Rules. In all cases, a test check of the paid muster rolls, acquittance rolls and payees’ receipts should be undertaken during local audit. Names of offices in which coolies on daily or monthly wages are employed regularly, which come to notice in Central Audit, should be advised to the local audit wing to enable that wing to arrange for local audit in cases where these offices have not been included in the regular programme of local audit.