Para 3.4.6 — MSO

Issues for audit scrutiny

3.4.6 The responsibility for the effective control of contingent expenditure rests primarily upon the heads of offices and departments. The Audit office merely examines the fulfilment of that responsibility by auditing such expenditure, the extent of which varies greatly with the different categories of contingent charges. It is the least in the case of contract contingencies. It is somewhat greater in respect of Scale Regulated and Special Contingencies because Audit has to satisfy itself in the former case that the charges incurred are in accordance with the scale that governs them and watch the expenditure against the necessary sanction of the superior authority in the latter case. Apart from certain definite responsibilities to be discharged by Audit, the countersigning authorities exercise the major portion of the control over Countersigned Contingencies. The responsibility of Audit is the greatest in the case of Fully Vouched Contingencies. For all categories of contingent charges alike, other than Contract Contingencies, these responsibilities should be discharged only in so far as the rules relating to those contingencies permit.