Para 3.4.19 — MSO

3.4.19 Payments charged to contingencies are sometimes made against contracts entered into by Government for supplies of materials, stores, etc. Ministries/departments of the Central Government and State Governments enter into contracts either with domestic suppliers or foreign suppliers. The detailed procedure for payments against such contracts and arrangements for their audit (including audit of the contracts themselves) are described in Chapter-7 of this Section.

Chapter–5 Audit of Grants-in-aid