Para 2.2.9 — MSO (Audit)
Original Rule Text
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.
What This Means
Each audit office has a dedicated section for propriety and efficiency audit work, usually called the Efficiency-cum-Performance Audit (ECPA) Section. This section operates under the Accountant General's direct supervision, with an experienced Senior Audit Officer handling day-to-day work. While Central Audit Parties conduct routine propriety audit during field inspections, cases requiring special investigation are best handled by this dedicated section after obtaining the AG's approval.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Each audit office has a dedicated ECPA Section for propriety and efficiency audit
- 2The section operates directly under the Accountant General
- 3An experienced Senior Audit Officer manages routine work
- 4Central Audit Parties handle propriety audit during regular field inspections
- 5Special investigation cases are handled by the dedicated ECPA section
- 6An illustrative task list is provided in the chapter's annexure
Practical Example
During a routine inspection, a Central Audit Party discovers that a department has been systematically splitting contracts to avoid higher-level sanctions. Since this requires detailed investigation across multiple years and offices, the audit party refers it to the ECPA Section. The Senior Audit Officer obtains the AG's approval and assigns a team to conduct an in-depth propriety investigation.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the difference between routine propriety audit and special investigation?▼
Why is the ECPA Section placed under the AG's direct supervision?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.