Para 3.7.25 — MSO

3.7.25 As regards

(iii) above, the Principal Director of Audit, Indian Accounts in the UK, London, and the Director of Audit, Indian Accounts, Washington, are responsible for the audit of tenders, contracts and payments when the purchases are made through the High Commissioner for India in London and the India Supply Mission, Washington, respectively and the related contracts are entered into in those countries. If the contracts are entered into by Central ministries or the State Governments in India and the payments in the United Kingdom or the United States of America are authorised by the Accounts Officer concerned in India, the Principal Director of Audit, Indian Accounts, London, or the Director of Audit, Indian Accounts, Washington, as the case may be, will audit such payments only with reference to the authorisation. The Audit Officer in India will then be responsible for the audit of sanctions, tenders and contracts. If the contracts are entered into in India and the related payments are also made in the, the Audit Officer in India will be responsible for the audit of the sanctions, tenders, contracts, etc, as well as the connected payments.