Para 3.4.18 — MSO (Audit)
Original Rule Text
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.
- Audit of Payments against Contracts
What This Means
Government financial rules specify monetary limits for which sub-vouchers and payee receipts must be retained at the drawing office versus sent to the AG/PAO with the contingent bill. Sub-vouchers provide the detailed breakdown of charges claimed in a bill, while payee receipts prove that money was actually paid to the correct person. Those documents not received centrally are test-checked during local audit of the drawing and countersigning officers' offices.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Financial rules prescribe monetary limits for sub-voucher retention
- 2Below certain amounts, sub-vouchers are retained at the drawing office level
- 3Above those limits, sub-vouchers must accompany the bill to the AG/PAO
- 4Sub-vouchers detail charges; payee receipts prove actual payment to the correct person
- 5Documents retained locally are test-checked during local audit inspections
Practical Example
A drawing officer submits a contingent bill for Rs. 1 lakh to the treasury. Sub-vouchers above Rs. 1,000 are attached to the bill for central audit. Smaller vouchers (under Rs. 1,000) are retained in the office. When the local audit party visits six months later, they test-check these retained sub-vouchers to confirm that payments below the threshold were genuine and properly documented.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are small vouchers retained at the office level?▼
What is the difference between a sub-voucher and a payee's receipt?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.