4.Central audit conducted in an Accountant General’s office may besupplemented by local audit and inspections to such as extent as may beprescribed by the Auditor General. The system of local audit should not,however, take the place of Central audit, as the main accounts are submittedperiodically to the Audit office and only the initial accounts and some subsidiaryaccount records are required to be examined locally.4.ANotwithstanding various provisions in the Audit Manual regarding theduties to be performed by the gazetted and non-gazetted staff of the PakistanAudit Department, they may be required to perform any duties which may beconsidered necessary at any time in the interest of public service as theAccountant General may deem necessary. The Accountant General will send areport to the Auditor General, giving his reasons for the departure from thenormal rules whenever he issues any such general or particular order under thispara.
Commencement and Completion of Audit
5.The audit conducted by an Accountant General will be concurrent and thecheck of accounts and vouchers pertaining to a month should, as a general rule,precede their entry in the relevant Classified Abstract or in the Detail Book. Inorder to obviate delay in the closing of the Monthly Accounts on the datesprescribed, the compilation of account may commence before audit in the case of second schedule of treasury payments and of Public Works, Forests, Exchangeand Settlement Accounts. With this exception, the general instruction indicatedabove may be departed from only in special circumstances and with the expresssanction of the Accountant General.The several dates on which the audit of each of the accounts, for which anauditor is responsible, may be completed by all concerned, should be fixed, and,as far as possible, the programme of work, which should be clearly set out in theoffice Manual, should be followed. No Audit office can be considered free fromarrears unless the establishment is able to complete both posting and auditwithin the allotted time.
Examination of Accounts
6.On receipt, the Monthly Account and the Lists of Payments should beexamined to see that the account and the supporting schedules and other documents, as detailed in the Lists of Accounts, which should invariablyaccompany the account, have been received in a complete state. If anydocuments are missing they should at once be called for. The severalschedules, lists, etc., received in support of the Monthly Account, should beexamined for verification that they are in all respects properly prepared inaccordance with rules applicable to each case, and that the totals of theschedules agree with the entries in the Cash Account and Lists of Payments.