Para 3.7.6 — MSO

Arrangements and procedures for Central Audit

Source Documents 3.7.6 The following are the main source documents to be checked in the audit of contracts and agreements:

(i) Contract files maintained by the departments or institutions.

(ii) Accounts and payment vouchers received from the treasuries.

(iii) Administrative Approvals and Technical Sanctions of the competent authority forming the basis of the contracts.

(iv) Portfolio Registers maintained by the Integrated Audit Unit Section.

(v) Bills for supply of Stores.

(vi) Copies of Contracts and Agreements.

(vii) Any other documents that would facilitate effective audit.