Para 3.1.10 — MSO (Audit)
Original Rule Text
3.1.10 A specific schedule, indicating the dates by which the audit processes relating to each month’s vouchers should be completed, should be prescribed and clearly set out in the Office Manual. As far as possible, this schedule should be scrupulously adhered to. No Audit Office can be considered to be free from arrears unless it is able to complete the audit within the stipulated period.
- Audit of March Accounts
What This Means
Every audit office must have a specific schedule prescribing deadlines for completing audit of each month's vouchers, and this schedule must be documented in the Office Manual. The schedule should be strictly followed. An audit office is considered to have arrears if it cannot complete voucher audit within the stipulated timeframe.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1A specific audit completion schedule must be prescribed for each month's vouchers
- 2The schedule must be clearly documented in the Office Manual
- 3The schedule should be scrupulously adhered to
- 4Failure to complete audit within the stipulated period constitutes arrears
Practical Example
The Office Manual of the AG (Audit) Odisha prescribes that vouchers for April must be audited by June 30, May vouchers by July 31, and so on with a two-month turnaround. If the office is still auditing April vouchers in August, it is officially in arrears. The AG takes corrective action — reassigning staff, prioritizing high-value vouchers, or requesting additional personnel from the CAG.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is timely completion of voucher audit so important?▼
What happens if an audit office consistently has arrears?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.