Chapter 23 — MSO

• Audit requirements 3.22.71 246 • Important points to be checked 3.22.73 247 • Audit Trail 3.22.74 248 Chapter 23 - Miscellaneous • Introduction 3.23.1 250 • Workshop accounts 3.23.2 250 • Refunds of revenue 3.23.4 250 • Calculation of net proceeds of certain taxes and duties 3.23.5 250 • Discount on Stamps 3.23.13 252 • Payment of fees 3.22.14 252 • Grants of land, assignment of revenue and other concessions involving relinquishment of revenue 3.22.15 253 • Certification of expenditure of plan schemes 3.23.16 253 • Miscellaneous 3.23.27 256 Chapter 24 – Internal Audit • Introduction 3.24.1 257 • Arrangements for Internal Audit 3.24.3 257 • Items of work to be entrusted 3.24.5 258 Section IV – Public Works Audit Chapter 1 – Scope of Audit • Audit objectives and scope 4.1.1 259 • Source documents 4.1.2 259 • Stages of works audit 4.1.3 259 • Preliminary internal checks 4.1.4 259 • Checks by the Accountant General (A&E)/Pay and Accounts Officer 4.1.9 262 • Central Audit • (A) General checks 4.1.10 263 • (B) Audit of sanctions and orders 4.1.11 263 • (C) Works register 4.1.13 264 • (D) Audit of special sanctions 4.1.18 265 • Inspection and local audit 4.1.19 265 Chapter 2 – General arrangements for and methods of Central Audit • Introduction 4.2.1 266 • Source documents 4.2.3 266 • Arrangements for Central Audit 4.2.4 266 • Audit procedure 4.2.7 267 • Current review 4.2.9 267 • Completion of audit 4.2.11 268 • Maintenance of note books 4.2.12 268 • Audit of sanctions to contracts 4.2.15 268 • Sanctions to fixed charges and miscellaneous sanctions and orders 4.2.16 269