Para 3.7.28 — MSO

3.7.28 The instructions in paragraphs 3.7.22 to 3.7.25 are applicable mutatis mutandis to the transactions of Defence, Railways and Posts and Telecommunications. The Pay and Accounts Officers of departments the accounts of which have been separated from audit have also generally adopted these instructions. In these cases, the audit of sanctions, contracts entered into in India, etc. will devolve on the statutory Audit Officer.

Contents of Chapter – 8 under the title "Efficiency-cum-Performance or Value for Money Audit" are to be replaced by Performance Auditing Guidelines alongwith the corresponding index, issued/circulated during June/July 2004 by Principal Director (Performance Audit) Chapter–8 Efficiency-cum-Performance or Value for Money Audit