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The Pay and Accounts Office is also doing treasury functions but  has an in-built unique pre-audit system.   

AUDIT POINTS

a. Pre-audit is based on the principle of comparing actuals with norms before admitting a claim.

b. A bill to be admitted for payment is to undergo the following tests:-

    i.) Whether there is a proper sanction issued by competent authority;

    ii) Whether the sanction issued itself is according to the codal provisions;

   iii) Whether there is enough budget provision;

   iv) Whether the bill is supported by proper sub-vouchers;

   v) Whether the bill is drawn by the person who is authorised to draw (called Drawing and Disbursing Officers) and the bill contains all the            requirements of the withdrawal procedures laid down in relevant codal provisions.

 c. To effectively enforce the above, the Pay and Accounts Offices maintain several pre-audit registers  according to the nature of claims.

1. The sanction orders are received in advance and entered in the registers.

2. When the actual claims are made, these are checked with entries already made in the audit registers and also enforcing the above four broad principles for admitting the claims.

PRE AUDIT OF CLAIMS OF SELF DRAWING OFFICERS:

1. They should be preferred only based on the authorizations /pay slips issued by the Pay and Accounts Officers.

2. While the pay slips/ authorisations for mofussil officers are issued by Accountant General, these are issued by Pay and Accounts Officers in Chennai and Madurai, who are also the paying officers.  

�         Documents Used  In The Pre-Audit Of Claims Of Self Drawing Officers

�         Pre-audit process in the  claims of Self Drawing Officers.