Para 3.1.14 — MSO (Audit)
Original Rule Text
3.1.14 In those offices of Accountants General (A&E) in which Voucher Level Computerisation (VLC) has been introduced, the output data available in various packages satisfying the requirements of audit scrutiny should be made use of fully. This will also help in analysing the nature of payments and in identifying the broad areas of irregularities, such as drawal of moneys on AC Bills, transfer of funds to Personal Ledger Accounts, retention of deposits outside government accounts, etc. Based on such analysis, further decisions could be taken in regard to the sample size of vouchers under
the respective categories for detailed audit scrutiny. Wherever possible, statistical sampling techniques should be adopted to facilitate an objective approach in audit.
Note: Following the introduction of VLC in the A&E offices, many of the routine checks that are presently being manually exercised in Central Audit can instead be done through computergenerated reports. Annexure VI to the Headquarters letter No.97/Rep(S)/NE/VLC dated 28th January, 2000 may be referred to for more details in this connection.
# Post Audit
What This Means
Where the AG (A&E) office has implemented Voucher Level Computerisation (VLC), the audit office should fully leverage the computer-generated reports and data for audit scrutiny. These reports can help identify patterns of irregularities — like money drawn on AC bills, funds parked in Personal Ledger Accounts, or deposits held outside government accounts. Based on this analysis, auditors can make informed decisions about sample sizes for detailed checking, ideally using statistical sampling techniques.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1VLC output data should be fully utilized for audit scrutiny
- 2Computer reports help identify broad areas of irregularities automatically
- 3Key patterns to watch: AC bill drawals, PLA transfers, deposits outside government accounts
- 4Sample size for detailed audit should be determined based on computer analysis
- 5Statistical sampling techniques should be adopted wherever possible
- 6Many routine manual checks can be replaced by VLC computer-generated reports
Practical Example
The AG (Audit) office in Bihar receives VLC reports from the A&E office showing that one particular district treasury processed an unusually high number of AC (Abstract Contingent) bills in February-March, with total value of Rs 15 crore. Using this data, the audit team decides to check 100% of AC bills from that treasury instead of the usual 20% sample. They also run a statistical analysis to identify which departments and drawing officers are responsible for the spike.
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 Voucher Level Computerisation (VLC)?▼
What are AC bills and why are they a red flag?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.