Para 3.1.16 — MSO (Audit)
Original Rule Text
3.1.16 The duties and responsibilities of various members of the Central Audit Support Sections and Central Audit Parties are broadly indicated in Annexures 1 and 2 respectively. The Accountant General (Audit) may, however, entrust any other item of work to any member of the section or party or authorise the Group Officer, the Audit Officer in charge of the Central Audit Support Section or the Assistant Audit Officer in charge of the Central Audit Party to make such changes as may be necessary from time to time in the distribution of work having regard to the availability of personnel and their expertise and suitability. Such changes should be ordered in writing so as to ensure the clear demarcation of duties and responsibilities of different personnel and their accountability as well as to facilitate evaluation of their performance and personal contribution.
What This Means
The duties of Central Audit Support Sections and Central Audit Parties are broadly laid out in annexures, but the AG (Audit) has flexibility to reassign work among staff based on availability, expertise, and suitability. Any changes to work distribution must be ordered in writing to maintain clear accountability, enable performance evaluation, and ensure everyone knows exactly who is responsible for what.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Duties of Central Audit personnel are broadly defined in Annexures 1 and 2
- 2AG (Audit) can assign additional work or redistribute tasks as needed
- 3Group Officer, Audit Officer, or Assistant Audit Officer can be authorized to make changes
- 4All changes in work distribution must be ordered in writing
- 5Written orders ensure clear demarcation of duties, accountability, and performance evaluation
Practical Example
Due to a staff shortage, the AG (Audit) authorizes the Group Officer to temporarily reassign two auditors from the Public Works audit party to the Education Department audit party, which has a heavy backlog. The Group Officer issues a written order specifying the reassignment dates, the duties assigned, and the reporting structure. This ensures that when the auditors' work is reviewed, there is clarity about who was responsible for which audit observations.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must work redistribution be in writing?▼
Can an individual auditor refuse a reassignment?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.