Para 3.7.23 — MSO (Audit)

3.7.23 The duty of auditing the contracts and the payments in respect of

(i) above devolves on the Audit Officers in India. In exceptional cases where direct payments by the High Commissioner for India in the United Kingdom or by the India Supply Mission, Washington, as the case may be, are authorised for such purchase of stores, the necessary authority for payment is sent to the overseas paying authorities along with a copy of the contract. The bills are prepared in duplicate and the overseas paying authorities will retain the original vouchers, with reference to which the Principal Director of Audit, India Audit office, London, or the Director of Audit, Indian Accounts, Washington, as the case may be, should audit the payments. The Remittance Account or the accounts of the India Supply Mission or those sent to the separated Accounts Offices should be

accompanied by the duplicate copies of the vouchers to enable the Audit Officer in India to undertake the necessary final audit of the payments in all respects.

Note: In all cases of contracts entered into by the ministries of the Government of India directly with suppliers in the United Kingdom and United States of America, the ministries are required to furnish copies of all such contracts to the Audit Officers concerned in India by the 20th of the month following that in which the contract is signed. The Principal Director of Audit, Indian Accounts in the UK, London, or the Director of Audit, Indian Accounts, Washington, should report to the Audit officers in India any special features coming to his notice during scrutiny of in any of these cases and, whenever possible, the prices at which similar articles were purchased or could be purchased by the Director General, India Stores Department, London, or the Director, India Supply Mission, Washington, as the case may be.

What This Means

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Key Points

• 1Audit of direct overseas store contracts primarily falls on Indian Audit Officers
• 2Overseas paying authorities retain original vouchers; duplicate copies sent to India for final audit
• 3Ministries must furnish copies of overseas contracts to Indian Audit Officers by 20th of the next month
• 4Overseas audit offices report special features and comparative pricing to Indian auditors
• 5Both Principal Director of Audit (London) and Director of Audit (Washington) have defined roles

Practical Example

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.