Refund voucher controls must ensure preparer/checker signatures, tallying of paid foils, and quarterly verification to prevent fraud. Instruction requires strict adherence to prescribed refund voucher controls: preparer and checker signatures on office copies, clerk or officer tallying of paid foils with office copies and recording encashment dates, and quarterly verification against Demand and Collection Registers to detect paid foils not returned within six months and initiate investigations for possible fraud.
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Provisions expressly mentioned in the judgment/order text.
Refund voucher controls must ensure preparer/checker signatures, tallying of paid foils, and quarterly verification to prevent fraud.
Instruction requires strict adherence to prescribed refund voucher controls: preparer and checker signatures on office copies, clerk or officer tallying of paid foils with office copies and recording encashment dates, and quarterly verification against Demand and Collection Registers to detect paid foils not returned within six months and initiate investigations for possible fraud.
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