Para 3.1.21 — MSO (Audit)
Original Rule Text
3.1.21 After audit, the voucher or account concerned should be enfaced with the word ‘Audited’ in red ink over the initials of the person who conducted the audit.
Note: The Accountant General (Audit) may authorise the use of perforated or embossed stamps containing distinguishing marks or numbers to identify the persons responsible for the audit. In offices where this system is in force, a register should be maintained containing details of the distribution of these stamps and the acknowledgements of the staff concerned. The staff in possession of these stamps should ensure that they are maintained with care and are so affixed as not to obliterate or destroy any important writings on vouchers.
What This Means
After completing the audit of a voucher, the auditor must mark it as 'Audited' in red ink and sign their initials. Alternatively, the AG (Audit) may authorize the use of perforated or embossed stamps with unique identification numbers. If stamps are used, a register must be maintained tracking who holds which stamp, and staff must ensure stamps are used carefully so they do not obliterate any important writing on the vouchers.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audited vouchers must be marked 'Audited' in red ink with the auditor's initials
- 2Perforated or embossed stamps with distinguishing marks may be used as an alternative
- 3A register of stamp distribution and acknowledgements must be maintained
- 4Stamps must not obliterate or destroy any important writings on vouchers
- 5This marking prevents the same voucher from being audited twice and creates an audit trail
Practical Example
After checking a pension payment voucher, auditor Ravi Kumar writes 'Audited' in red ink and adds his initials 'RK' on the voucher. In another office, the AG has authorized embossed stamps — auditor Priya uses stamp #47 to emboss the voucher, being careful to place it in a blank area so it does not cover the payee's name or the payment amount. The office maintains a register showing that stamp #47 is issued to Priya.
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 red ink specifically required?▼
What happens if a voucher is found without the 'Audited' marking?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.