78. Every charge comes up for audit or disposal by the Accountant General, who, if the charge is irregular or is in excess, proceeds to remove the irregularity or recover the excess through the Treasury Officer, usually however, issuing a warning slip to the Government servant concerned; and, if anything more is due (unless the amount be insignificant), informs the Government servant accordingly, leaving him to prefer the additional claim or not as he thinks proper. The extent to which charges should be audited is prescribed by the Comptroller and the Auditor General.