Para 19.10 — MSO (A&E)
Original Rule Text
19.10 Central audit of vouchers is to be conducted by the visiting Central Audit Parties of the Office of the Accountant General (Audit) in the office of the Accountant General (A&E).
- ANNEXURE ‘A’
- (See Para 19.3)
# PUBLIC DEBT OFFICES AND THEIR JURISDICTION
5. Public Debt Office, Byculla, Bombay
The present jurisdiction of each of the Public Debit Offices in respect of loans already issued and all loans which may be issued hereafter is as follows:-
1. Public Debit Office, Ahmedabad Treasuries and sub-treasuries under the jurisdiction of the Accountant General, Gujarat. 2. Public Debt Office, Bangalore Treasuries and sub-treasuries under the jurisdiction of the Accountant General, Karnataka. 3. Public Debt Office, Bhubaneswar Treasuries and sub-treasuries under the jurisdiction of the Accountant General, Orissa. 4. Public Debt Office, Bombay Treasuries and sub-treasuries under the jurisdiction of the Accountant General-I, Maharashtra, Bombay other than those under the audit control of the Accountant General-II, Maharashtra, Nagpur; treasuries and sub-treasuries under the jurisdiction of Directorate of Accounts, Goa, Director of Accounts, Daman & Diu Administration and treasuries and sub-treasuries in the former Sind Province of Pakistan.
At present this office attends to the servicing of matured schemes viz., Ten-year Annuity Deposit Scheme, 5 ¾% Bonds 1985. In addition to this the office also attends to the current scheme viz. 7% Capital Investment Bonds, National Rules Development Bonds, 9% Relief Bonds etc. The jurisdiction of these schemes is confined to certain specified schemes of Government of India under which various bonds are issued.
Treasuries and sub-treasuries under the jurisdiction of the Accountant General, West Bengal, Meghalaya, Manipur, Nagaland & Tripura, Central Government Treasuries at Port Blair and treasuries and subtreasuries in Bangladesh.
7. Public Debt Office, Guwahati
Treasuries and sub-treasuries under the jurisdiction of the Accountant General, Assam, Arunchal Pradesh, Mizoram and Sikkim.
8. Public Debt Office, Hyderabad
Treasuries and sub-treasuries under the jurisdiction of the
9. Public Debt Office, Jaipur
10. Public Debt Office, Kanpur
# 11. Public Debt Office, Madras
12. Public Debt Office, Nagpur
What This Means
Central audit of vouchers is conducted by visiting Central Audit Parties from the Accountant General (Audit) office, and this audit takes place within the premises of the Accountant General (A&E) office. This para also lists the jurisdictions of all Public Debt Offices across India, specifying which treasuries and states fall under each PDO.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Central audit of vouchers is done by visiting Central Audit Parties (CAPs)
- 2CAPs from AG (Audit) visit and audit at the AG (A&E) office
- 3Each Public Debt Office has defined jurisdiction over specific state treasuries
- 415 Public Debt Offices cover all states and union territories
- 5Special schemes like Annuity Deposits and Capital Investment Bonds have specific PDO jurisdictions
Practical Example
A Central Audit Party from the AG (Audit) office in Maharashtra visits the AG (A&E) office in Mumbai to audit interest payment vouchers. They verify that the vouchers for promissory note interest were correctly compiled and sent to the Public Debt Office, Bombay, which has jurisdiction over Maharashtra's treasuries.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Where does the central audit of vouchers physically take place?▼
How do I know which Public Debt Office has jurisdiction over my state?▼
Do the PDO jurisdictions also cover Union Territories?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.