Para 2.2.48 — MSO

Other Guidelines 2.2.48 The instructions contained in this chapter are to be read with the instructions contained in Chapters 8 and 9 of Section III dealing with Efficiency-cum-Performance Audit and Integrated Audit of Departments.

ANNEXURE (Referred to in Paragraph 2.2.9) Illustrative list of tasks that may be entrusted the Propriety Audit Section

(i) Audit of expenditure with reference to financial propriety.

(ii) Suggestions designed to prevent extravagance in expenditure.

(iii) Periodical review of sanctions having a long period of currency and of sanctions of a permanent nature.

(iv) Review of investments made and guarantees given by Government.

(v) Periodical review of expenditure from discretionary grants of Governors, Ministers, etc.

Travelling Allowance Bills

(vi) Scrutiny of travelling allowance bills of Ministers, Heads of Departments and others who are their own controlling officers to determine whether they reveal any special features not noticed in regular audit.

Supplies, Services and Contingencies

(vii) Comparison of rates prevalent in neighboring localities for similar works and supplies.

(viii) Scrutiny of lump sum contracts in different departments for similar works with a view to ensuring uniformity of approach and reducing expenditure.

(ix) Scrutiny of contracts, other than those relating to the Public Works Department, above the value prescribed for the purpose and deviating from the standard approved forms with a view to seeing whether their terms are unduly liberal or do not include necessary safeguards to protect Government interests.

(x) General scrutiny of ex-gratia payments.

Works Expenditure

(xi) Examination of variations in the proportion of the cost of works to establishment with reference to position prevailing in adjacent districts having the same facilities for execution of works as well as in the entire State in relation to that prescribed in respect of public works.

(xii) Examination of feasibility of reducing manpower.

(xiii) Review of arrangements for invitation of tenders and conclusion of contracts and their adequacy.

(xiv) Financial stock taking of big projects and undertakings.

Revenue and Receipts

(xv) Scrutiny of contributions recovered for services rendered with the objective of suggesting their enhancement in cases where there has been an increase in the cost of the services since the rates of contributions were fixed or last revised.

(xvi) Suggestions designed to increase revenues.

Other important matters

(xvii) Examination of administrative reports dealing with public expenditure and containing comparative statistics.

(xviii) Scrutiny of orders delegating financial authority.

(xix) Investigation of serious financial irregularities including frauds and embezzlements with a view to suggesting improved methods for their prevention or quicker detection in future.

(xx) Study of the State Government's Budgets, Financial Statements and Five-Year Plans to devise adequate auditing and accounting arrangements for new schemes.

(xxi) Scrutiny of reports of official committees having a financial bearing.

(xxii) Scrutiny of monies kept outside Government accounts in personal ledger accounts, deposits, etc., the justification therefor and utilisation of such funds.

(xxiii) Examination of proposals for inclusion in the Half Yearly Digest of Important and Interesting Cases.

Chapter–3 Audit of Receipts