Annexure 2 — MSO
Original Rule Text
• Annexure 2 – Important points that can form the subject matter of comments in Audit Reports 347 • Annexure 3 – Instructions to be followed in the printing of Audit Reports 350 Chapter 4 – Submission of Audit Reports and Subsequent Action • Submission of reports to Government 7.4.1 351 • Action taken on the reports by Government 7.4.6 352 • Vetting of notes submitted by Government 7.4.12 353 Forms – M.S.O. (AUDIT) 1 to 16 355-373
(i) Audit of TA bills including LTC bills of non-gazetted officers.
(ii) Audit of medical reimbursement bills of non-gazetted officers.
(iii) Audit of contingent bills up to Rs 50,000.
(iv) Audit of grant-in-aid vouchers.
(v) Audit of Public Works and Forest cheques.
(vi) Audit of other miscellaneous vouchers.
(c) Auditors
(i) Listing of vouchers for selection of Audit and review.
(ii) Audit of establishment vouchers of non-gazetted officers.
(iii) Audit of vouchers in respect of advances to Government Servants.
(iv) Any other routine work, or other work entrusted by Assistant Audit Officer.
B. Works Audit
(a) Assistant Audit Officers
(i) Overall supervision and coordination of work of audit parties.
(ii) Selection of vouchers for audit and review.
(iii) Audit of Schedule of Monthly Settlement with Treasuries
(iv) Audit of Schedule of Miscellaneous Works Advances.
(v) Audit of final bills of contractors for amounts above Rs 50,000.
(vi) Review of vouchers audited by Senior Auditors/Auditors.
(vii) Review of pass order on Monthly Accounts.
(viii) Check of Annual Certificate of Balances.
(b) Senior Auditors
(i) Audit of schedule of revenue realised/refunds of revenue.
(ii) Audit of schedule of works expenditure.
(iii) Audit of schedule of purchases.
Annexure -2 (Referred to in paragraph 3.1.16) Duties and responsibilities of members of Central Audit Parties A. Departmental Audit
(a) Assistant Audit Officers
(i) Overall supervision and co-ordination of work of audit parties.
(ii) Selection of vouchers for audit and review.
(iii) Audit of contingent vouchers over Rs 50,000.
(iv) Review of vouchers audited by Senior Auditors/Auditors.
(iv) Audit of stock account and reserve limit of stock.
(v) Audit of schedule of deposits.
(vi) Audit of schedule of deposit works.
(vii) Audit of the account of receipt/issue of tools and plant.
(viii) Audit of schedule of cash settlement suspense.
(ix) Audit of schedule of remittances.
(x) Audit of contractors ledger.
(xi) Audit of schedule dockets including those for percentage recoveries.
(xii) Audit of first and running account bills of contractors.
(xiii) Audit of final bills of contractors for amounts up to Rs.50,000.
(xiv) Audit of bills of suppliers, bills in respect of purchases through DGS&D and railway credit notes.
(xv) Audit of hand receipts.
(xvi) Audit of completion reports.
(xvii) Audit of land acquisition vouchers.
(xviii) Audit of transfer entries.
(xix) Recording of pass order on Monthly Account.
(c) Auditors
(i) Listing of vouchers for selection of audit/review.
(ii) Audit of Work Charged Establishment Pay bills, TA and LTC bills and medical reimbursement bills.
(iii) Audit of consolidated contingent bills.
(iv) Audit of other miscellaneous vouchers not specifically listed.
(v) Any other routine work or other work entrusted by Assistant Audit Officer. C. Forest Audit
(a) Assistant Audit Officers
(i) Overall supervision and coordination of work of audit parties.
(ii) Selection of vouchers for audit and review.
(iii) Audit of works bills over Rs 50,000.
(iv) Audit of contingent bills over Rs50,000.
(v) Review of vouchers audited by Senior Auditors/Auditors.
(vi) Review of pass order on Monthly Account.
(b) Senior Auditors
(i) Audit of classified abstract of revenue and expenditure.
(ii) Audit of contractors’ and disbursers’ ledgers.
(iii) Audit of work bills up to Rs 50,000.
(iv) Audit of contingent bills up to Rs 50,000.
(v) Audit of TA bills including LTC bills, medical reimbursement bills, etc.
(vi) Audit of refund bills.
(vii) Audit of vouchers received through Account Current Section.
(viii) Audit of grants-in-aid bills.
(ix) Audit of Transfer entries.
(x) Recording pass order on monthly account.
(c) Auditors
(i) Audit of Establishment Bills of non-gazetted officers.
(ii) Audit of bills of advances to government servants.
(iii) Audit of other miscellaneous vouchers not specifically listed.
(iv) Listing of vouchers for selection of audit/review.
(v) Any other routine work or other work entrusted by Assistant Audit Officer. D. Gazetted Entitlement Section
(a) Assistant Audit Officer
(i) Coordination and General supervision of work of audit parties.
(ii) Selection of vouchers for audit and review.
(iii) Review of vouchers audited by Senior Auditors/Auditors
(b) Senior Auditors
(i) Audit of TA bills including LTC bills of Gazetted officers.
(ii) Audit of medical reimbursement bills of gazetted officers.
(iii) Audit of advance bills of gazetted officers.
(c) Auditors
(i) Listing of vouchers for audit/review and cases for checking.
(ii) Audit of pay bills of gazetted officers.
(iii) Audit of other miscellaneous vouchers not specifically listed.
(iv) Any other routine work or other work entrusted by Assistant Audit Officer. E. Provident Fund Section
(a) Assistant Audit Officers
(i) Coordination and general supervision of work of audit parties.
(ii) Selection of vouchers for audit/review and cases for check/review.
(iii) Review of vouchers audited by Senior Auditors/Auditors.
(b) Senior Auditors
(i) Audit of final payment vouchers.
(c) Auditors
(i) Listing of vouchers for audit/review.
(ii) Audit of part final payment vouchers.
(iii) Audit of temporary advances vouchers.
(iv) Any other routine work, or other work assigned by Assistant Audit Officer.
Chapter–2 Gazetted Government Servants’ Audit