Para 8.11.2 — MSO (A&E)
Original Rule Text
8.11.2 he should conduct personally a test check of the computed and checked tenders sufficient to satisfy himself reasonably that the checking work has been properly done; and
What This Means
Beyond ensuring arrangements exist, the Divisional Accountant must personally conduct a test check of computed and checked tenders. This test check should be sufficient to give him reasonable satisfaction that the checking work has been done properly. He does not need to re-check every tender, but enough to validate the quality of the checking process.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Personal test check by the Divisional Accountant is mandatory
- 2Must cover a sufficient sample to ensure reasonable satisfaction
- 3Validates the quality of the checking done by subordinate staff
- 4Complements the arrangement responsibility in Para 8.11.1
Practical Example
After the checking clerk has verified all 8 tenders for a building construction project, the Divisional Accountant personally re-checks 3 of them (selected at random). He recalculates the item-wise totals and grand total for each, confirms they match the clerk's checked figures, and notes his test check in the tender register with date and initials.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What percentage of tenders should be test-checked?▼
What if the test check reveals errors?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.