Para 3.9.7 — MSO

3.9.7 In addition, information gathered from an analysis of the accounts of the department concerned and from the central audit of vouchers as well as audit findings pertaining to the department should be carefully studied and issues identified for further examination. Drawing and disbursing officers in the department should be selected for detailed audit based on this information. During Central Audit, a database of all contingent vouchers of the department should be prepared and analysed. Sanctions issued by the department may also be collected and a database prepared for further analysis with reference to the corresponding vouchers. Inputs available in the A&E office, such as the monthly Civil Accounts, appropriation accounts, appreciation notes sent to Government, lists of unadjusted abstract contingent bills and ‘nil’ payment vouchers, lacunae noticed in the paid vouchers, accounting errors, etc., should be made use of for the identification of issues to be examined by the audit teams entrusted with integrated audit. For this purpose, the Accountant General (Audit) should interact extensively with the Accountant General (A&E).