Para 3.4.18 — MSO

Audit of Payments against Contracts

Audit of sub-vouchers and payees’ receipts 3.4.18 The financial rules of Government prescribe the monetary limits of sub-vouchers and payees’ receipts relating to different categories of contingencies which are to be retained by the drawing and disbursing officer and the countersigning officer. Other subvouchers and payees’ receipts are to be attached to the contingent bills presented at the treasuries or forwarded to the Accountant General (A&E)/Pay and Accounts Officer. The supporting sub-vouchers contain details of the charges included in the contingent bill and they have to be checked in audit to establish that the amounts drawn in the bills are in order. The payee’s receipt is the proof of payment, which enables Audit to satisfy itself that the amount drawn from the exchequer has been paid to the correct person. These documents, which are not received in the offices of the Accountant General (A&E)/Pay and Accounts Officer along with the contingent bills, should be test checked during local audit of the offices of the drawing and disbursing or countersigning officers concerned.