Para 3.4.5 — MSO
MSO
Original Rule Text
3.4.5 The source documents necessary to conduct audit are the following:
(i) Documents containing details of Grants/appropriations provided by the Government and funds allotted by the Head of the Department.
(ii) Sanctions accorded by Government and other competent authorities.
(iii) Vouchers and sub-vouchers of contingent bills.
(iv) List of abstract contingent bills received from Accounts and Entitlement Office.
(v) Voucher Level Computerised accounts and packages maintained in the Accounts and Entitlement Office and relevant nodes supplied to the Audit Office.