Para 3.4.7 — MSO

3.4.7 The Accountant General (Audit) has the following minimum responsibilities in respect of all contingent bills audited. He must see:

(i) that each class of expenditure:

(a) is a proper charge against the Grant or Appropriation concerned;

(b) has received such sanction as is necessary; and

(c) has been incurred by a Government servant competent to incur it;

(ii) that such vouchers as are required by audit have been submitted (see paragraph 3.4.18 ff.);

Audit of Contract Contingencies

(iii) that any certificates required under the financial rules of the Government concerned have been provided;

(iv) that the rates are apparently not extravagant and that standards of financial propriety have been properly observed;

(v) that the bill is in proper form and the classification is correctly recorded thereon;

(vi) that, unusually large incidence of expenditure in the month of March does not lead to irregularities; and

(vii) that stores not immediately required or in excess of requirement have not been procured merely to avoid lapse of budget grant and remain ununtilised.

In addition, the control system in the offices of the drawing and countersigning officers should be checked in local audit to ensure that adequate arrangements exist to prevent more than one drawal against a single sanction or a double payment of a recurring charge.