Para 3.7.12 — MSO

3.7.12 In conducting audit of sanctions to purchases, contracts, etc., the broad principles of financial propriety enunciated under in the chapter on ‘Audit of Expenditure’ should be borne in mind. In cases of doubt regarding the necessity for or the propriety of the expenditure sanctioned, the original records leading to the issue of the sanction should be called for and scrutinised in Central Audit. If the Accountant General (Audit) considers this necessary, the case may also be sent with a brief note to Propriety Audit Section or the local audit party for examination. It should further be seen that all requirements pointed out at the time of any pre-scrutiny of the sanctions have been duly complied with or resolved to the satisfaction of Audit;