Para 17.9.2 — CAM
Original Rule Text
[Referred to in
Note 4 below para 17.9.2]
REGISTER SHOWING PARTICULARS OF PAID VOUCHERS FURNISHED TO IA PARTIES
Sl. Particulars No. & date No. & Particulars Month
(s) No. of No. & No. of No. & date Remarks No. of office to of date of to which vouchers date of vouchers of be audited requisition of inspecting the furnished letters received reminders, letter officer to vouchers with back if any, with whom required which issued which sent pertain vouchers sent received back 1 2 3 4 5 6 7 8 9 10 11
What This Means
This appendix prescribes the format of the register that PAOs must maintain to track paid vouchers furnished to Internal Audit parties. The register captures 11 columns of information: serial number, office details, requisition number and date, inspecting officer details, months covered, number of vouchers furnished, letter details for dispatch, vouchers received back, and any reminders sent. This ensures complete accountability over original financial documents during the audit process.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 111-column register tracks the complete lifecycle of paid vouchers: from requisition to return
- 2Captures: office name, requisition details, inspecting officer, period covered, voucher count, dispatch letters, and receipt-back
- 3Reminders column tracks follow-up communications for unreturned vouchers
- 4Register must be reviewed monthly by the PAO to ensure timely return of all vouchers
- 5Applicable primarily to Divisional Offices working on the Public Works system
Practical Example
A PAO in MoRTH furnishes 85 paid vouchers for the period July-September 2025 to an IA party inspecting a highway division. The PAO records in the register: Sl.No. 12, Office: NH Division Jaipur, Requisition: IA/NH/2025/42 dated 15.10.2025, Inspecting Officer: Sh. R. Kumar, Period: Jul-Sep 2025, Vouchers furnished: 85, Dispatch letter: PAO/VOL/289 dated 18.10.2025. After the inspection, only 83 vouchers are returned. The PAO sends a reminder (recorded in column 10) and the remaining 2 are returned within a week.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Who is responsible for returning paid vouchers to the PAO?▼
How often should this register be reviewed?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.