Para 3.7.9 — MSO

3.7.9 Unusual items in the contracts and agreements should be scrutinised carefully if necessary in consultation with the Propriety Audit/Higher Audit Section in the headquarters. The OAD (Headquarters) Section should also be informed of such purchases without delay so that they may arrange a programme of local audit to enable scrutiny of the relevant purchase files.

(i) The Principal Director of Audit, Economic and Service Ministries, conducts a detailed examination of selected contracts (other than those relating to contingent and miscellaneous expenditure to which the instructions contained in this paragraph will apply) entered into by the Directorate General of Supplies and Disposals under the Ministry of Commerce and by the Department of Food under the Ministry of Food and Agriculture with reference to the connected files and other documents during local audit undertaken concurrently.

(ii) When payments included in contingent bills are made at contracted rates that need not be communicated to the Audit Office, a certificate should be obtained from the competent authority to the effect that the claim is correct with reference to such contracted rates.