Para 3.1.12 — MSO (Audit)
Original Rule Text
3.1.12 Transmission of vouchers from one office to another is likely to result in their being lost or misplaced. The vouchers should not, therefore, be taken to the office of the Accountant General (Audit) for the purpose of Central Audit.
- Coordination with Accountant General (A&AE)
What This Means
Physical vouchers should never be transported to the AG (Audit) office for central audit, because moving them between offices risks them being lost or misplaced. Instead, the audit must be conducted at the location where the vouchers are kept (typically the AG (A&E) office or the treasury).
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Vouchers must not be transmitted to the AG (Audit) office for central audit
- 2Risk of loss or misplacement during transmission is the key concern
- 3Audit is conducted at the venue where vouchers are stored
- 4This is a safeguard for preserving government financial records
Practical Example
The AG (Audit) office in Lucknow needs to audit vouchers maintained by the AG (A&E) office, which is in a separate building. Instead of having bundles of vouchers couriered across the city, the AG (Audit) deploys Central Audit Parties to the A&E office premises, where they sit in a designated room and audit the vouchers on-site.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What happens if a voucher is lost?▼
Where does central audit typically take place?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.