Para 2.2.10 — MSO (Audit)
Original Rule Text
2.2.10 Audit of rates paid for work and supplies made should receive special attention. However, as objections in this behalf can be raised only on grounds of financial propriety, this usually presents considerable difficulty and demands the exercise of great intelligence and care. Individual abnormalities in rates should, of course, be watched but a comparative examination of the vouchers and accounts received for audit from time to time might reveal wide variations or abnormalities in the rates paid by different officers in the same or neighbouring localities necessitating further investigation. The assistance of the Finance Ministry or Department may be sought in obtaining reliable schedules of rates and other relevant information.
What This Means
Auditors must pay special attention to the rates paid for government works and supplies. While objections on rates can only be raised on grounds of financial propriety (not technical specifications), auditors should compare vouchers from different offices in the same or nearby areas to spot unusually high or inconsistent pricing. If wide variations are found, further investigation is warranted, and the Finance Ministry or Department can help provide reliable rate schedules for comparison.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit of rates for works and supplies deserves special attention
- 2Rate objections can only be raised on financial propriety grounds
- 3Compare rates across different officers in the same or neighbouring areas
- 4Wide variations or abnormalities should trigger further investigation
- 5Finance Ministry can provide reliable rate schedules for reference
Practical Example
During audit, the team notices that one Executive Engineer paid Rs 1,200 per square meter for road tiling while a neighboring division paid Rs 800 for similar work. This 50% variation triggers further scrutiny. The auditors request the state PWD schedule of rates from the Finance Department and find the standard rate is Rs 850, suggesting the higher payment needs investigation for possible financial impropriety.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
On what grounds can auditors question rates paid for works?▼
How do auditors detect rate irregularities?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.