Para 18.5 — MSO (A&E)
Original Rule Text
18.5 A list of the items of work entrusted to the Internal Test Audit Section is given in the Annexure to the Chapter. In addition, Accountant General should also identify some of the critical areas to be assigned to the Internal Test Audit Section.
ANNEXURE
(Referred to in Para 18.5)
List of items of work to be done by Internal Test Audit Section
<table><tr><td>Sl. Description of item of work Periodicity No. 1. 2 3</td></tr></table>
# Test-Check of Sections
(i) Pay & Accounts Office Annual (ii)Loans, Deposit, WM & FM Once in 2 years (iii)Administration Once in a year
(iv) Sections not mentioned above Once in 4 years
(v) Surprise check of 4 Gazetted Entitlement, Loans and Administriation Section (to be selected by Accountant General at his discretion). Annual N.B.:- Test-check of sections under direct charge of Accountant General may be dispensed with.
Other items of work
1. Accounts Check of draft Finance and Appropriation Accounts Annual
2. Administration Check of statistics in support of the staff Proposals Annual
3. Complaints
(i) Cent percent review of all complaint cases Which were not settled for six months From the date from which the complaint Was first lodged. Monthly
(ii) Test check of 5% to 10% of complaint Cases received in the office addressed by
Name to the Accountant General/Group Officers and those received direct by Sections through ordinary dak Monthly
# 4. Provident Fund
(i) Triennial Review of Provident Fund Accounts Triennial
(ii) Review of outstanding balances under G.P.F. suspense Half Yearly
(iii) Surprise check of debit vouchers of G.P.F. Monthly
(iv) Quarterly review of residual payment Cases outstanding over six months Quarterly
(v) Check of unposted items Monthly
5. Pension Review of outstanding pension cases Quarterly 6. Gazetted Entitlement Check of service cards of Gazetted Officer Do (To be decided by A.G.) 7. All Entitlements Surprise check of entitlement work Do (To be decided by A.G.)
What This Means
This para provides the complete list of items that the Internal Test Audit Section must handle, along with how frequently each check should be performed. It covers test-checks of Pay & Accounts, Loans, Administration sections, surprise checks, Provident Fund reviews, pension cases, complaint handling, and more. The Accountant General may also assign additional critical areas to this section.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Pay & Accounts Office test-check is done annually; Loans/Deposit sections once in 2 years
- 2Surprise checks of Gazetted Entitlement, Loans, and Administration sections are annual
- 3Provident Fund accounts undergo triennial review with monthly surprise checks on debit vouchers
- 4All complaint cases unsettled for 6+ months get 100% review monthly
- 5Pension outstanding cases are reviewed quarterly
Practical Example
It is January and the Internal Test Audit Section plans its annual schedule. They prioritize the Pay & Accounts Office for its annual test-check, schedule a surprise check of the Gazetted Entitlement Section as selected by the Accountant General, and begin the quarterly review of outstanding pension cases that have not been settled.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
How often is the Provident Fund reviewed?▼
Can sections under the direct charge of the Accountant General be exempted from test-checks?▼
What percentage of complaint cases should be test-checked?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.