Para 3.7.8 — MSO

3.7.8 In order to facilitate audit of payments against these contracts, relevant details of

(i) sanction;

(ii) contractors;

(iii) the nature of the work or materials to be supplied;

(iv) brief particulars of rates, important conditions, etc.; and

(v) the delivery or completion schedule should be recorded in a Register (Form MSO (Audit)-l) maintained in the Central Audit Support Section (also known as Integrated Audit Unit Section in some offices) and made available to the Central Audit Parties who may refer, wherever necessary, to the copies of the contracts made available by the departments concerned. The Central Audit Party should note in the register only those payments that are audited. There may, however, be cases where all vouchers paid against contracts of the value of

Rs 5 lakhs and above may not come up for audit. In cases where no payments have been noted in the register for as long a period as one year or so or during the entire contract period, which is generally very short in respect of contracts entered into by civil departments, specific inquiries may be made from the departments concerned to ascertain if the contract has actually been operative; if so, details of the vouchers through which the payments were made and other relevant particulars may be called for.