Para 2.2.9 — MSO

2.2.9 Audit offices have a separate Efficiency-cum-Performance Audit (ECPA) Section or other earmarked section to deal with items of work relating to propriety and efficiency audit. The Section is usually under the direct charge of Accountant General with an experienced Senior Audit Officer responsible for the routine work. An illustrative list of tasks to be carried out in relation to propriety audit is listed in the annexure to this chapter. While the Officers of Central Audit Parties and Central Audit Support Sections will be responsible for fulfilling the requirements of propriety audit, cases requiring special investigation could be better handled by the earmarked section after obtaining the Accountant General’s orders.