Para 3.7.26 — MSO

B. Freight Charges 3.7.26 The responsibility for auditing freight charges on purchases from abroad will be as follows:

(i) In all cases where the High Commissioner for India in London makes the payments on this account, the Principal Director of Audit, Indian Accounts, London, is responsible for detailed audit of the payments.

(ii) In cases where the High Commissioner for India in London arranges shipment of the stores and payments are made by his Chief Accounting Officer, the Principal Director of Audit in London is responsible for checking the classification of stores, the correctness of the freight and its reasonableness and all other preliminary requirements relating to the payment of freight.

(iii) The checks prescribed at

(ii) above are exercised by the Director of Audit, Indian Accounts, Washington, in cases where shipments are arranged by the India Supply Mission, Washington, and the payments are made on the basis of the authority of the Mission’s freight forwarders by the Chief Accounting Officer to the High Commissioner for India in London.

(iv) In cases where the shipments are arranged by other Missions abroad and the relevant documents leading to the determination of freight rates are in India, the Audit Officer in India is responsible for the checks specified at

(ii) above; he will also maintain a close liaison with the Audit Officer concerned abroad.

(v) The consignees' Audit Officers are responsible for verifying that the freight payments have been correctly linked in the connected records with the cost of stores.