Para 3.1.23 — MSO (Audit)
Original Rule Text
3.1.23 Vouchers and other documents, which were not received with the Monthly Account should, on receipt subsequently, be audited in the same manner as they should have been audited had they been received at the stipulated time. If a particular voucher due for audit could not be audited either due to its non-receipt, or of its supporting documents, particulars thereof should be recorded in a suitable register and the subsequent completion of the prescribed audit checks watched. In order to ensure that this process is not unduly delayed, the Branch Officer should review the pending items in the register every month the Group Officer every quarter.
Note: Cases where a formal audit objection is issued and pursued in respect of a wanting document need not, however, be entered in this register.
What This Means
If vouchers or supporting documents were not received with the monthly account, they must be audited the same way when they arrive later. Any vouchers that could not be audited — whether due to non-receipt of the voucher itself or its supporting documents — must be logged in a special register, and their eventual audit must be tracked. The Branch Officer reviews this register monthly and the Group Officer reviews it quarterly to prevent indefinite delays.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Late-received vouchers must be audited exactly as if received on time
- 2A register must be maintained for vouchers pending audit due to non-receipt
- 3Completion of pending audit checks must be actively watched
- 4Branch Officer reviews the register monthly; Group Officer reviews quarterly
- 5Cases where formal audit objections have been raised need not be entered in this register
Practical Example
The July monthly account from a district treasury arrives at the AG office without 15 vouchers. The audit section enters these 15 vouchers in the 'Wanting Vouchers Register' with details of the voucher numbers and amounts. When 12 of them arrive in September, they are immediately audited. The remaining 3 are flagged in the monthly review by the Branch Officer, who issues a reminder to the treasury. The Group Officer notes them again in the quarterly review and escalates the matter.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What if a voucher never arrives?▼
Why are formally objected cases excluded from the register?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.