Para 2.2.48 — MSO (Audit)
Original Rule Text
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
- General
(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.
What This Means
This para provides an extensive annexure listing all the types of tasks that may be assigned to the Propriety Audit Section. These tasks span general propriety checks, scrutiny of travel bills of high officials, review of supplies and contracts, examination of works expenditure, revenue enhancement suggestions, and investigation of financial irregularities including fraud. The instructions in this chapter should also be read alongside the chapters on Efficiency-cum-Performance Audit and Integrated Audit.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Read in conjunction with chapters on Performance Audit and Integrated Audit
- 2Annexure lists 23 categories of propriety audit tasks
- 3Covers general propriety, TA bills, supplies, works, revenue, and fraud investigation
- 4Includes review of investments, guarantees, and discretionary grants
- 5Covers scrutiny of contracts for unduly liberal terms
- 6Includes examination of Five-Year Plans and budget implementation
Practical Example
The Propriety Audit Section in an AG office plans its annual work programme using this annexure. They schedule reviews of the Governor's discretionary grants (task v), scrutiny of lump-sum contracts in the PWD (task viii), and a financial stock-taking of a major dam project (task xiv), prioritizing based on the materiality and risk involved.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Is the list of tasks in the annexure exhaustive?▼
What is 'financial stock-taking of big projects' mentioned in the tasks?▼
Who handles special investigations under propriety audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.