Para 3.1.24 — MSO (Audit)
Original Rule Text
3.1.24 Cases where certificates of payments are received in lieu of lost vouchers or payees’ receipts should be audited in detail, as a special case, in the same manner as the original vouchers, even if they have not been selected for audit. Acceptance of certificates of payments in lieu of wanting paid vouchers will be done, in accordance with the monetary limits prescribed, by the Branch Officer or Group Officer in the Accounts and Entitlement office after exercising the primary accounting checks in the same manner as in the case of original vouchers. Particulars of certificates of payments so accepted will be recorded in a register maintained for the purpose. Unusual features or malafides related to the non-production of original vouchers noticed in the course of audit of these certificates should be brought to the notice of the Accountant General (Audit) for further investigation, if considered necessary.
# Audit of Sanctions
What This Means
When a Certificate of Payment is submitted as a substitute for a lost voucher or missing payee receipt, it must be audited in full detail — even if the original voucher would not have been selected in the normal audit sample. The A&E office accepts the certificate after performing primary accounting checks. Details are recorded in a register. If the auditor notices anything suspicious about why the original voucher is missing, it must be escalated to the AG (Audit) for investigation.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Certificates of Payment replacing lost vouchers must be audited in detail as a special case
- 2This applies even if the voucher was not in the selected audit sample
- 3The A&E office accepts certificates after primary accounting checks within monetary limits
- 4A register of accepted certificates must be maintained
- 5Suspicious circumstances around missing vouchers must be reported to the AG (Audit)
Practical Example
A treasury reports that a pension payment voucher for Rs 2,40,000 was lost in transit. The payee submits a Certificate of Payment confirming receipt of the pension. The A&E Branch Officer, being within his monetary limit, accepts the certificate after verifying the pensioner's identity and payment details. The audit party then examines this certificate in full — checking the pension amount against entitlement, verifying the pensioner's identity, and comparing with the bank's records. They notice this is the third 'lost voucher' from the same treasury in two months, which they flag to the AG for investigation into possible malpractice.
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 a Certificate of Payment audited even if the original voucher was not in the sample?▼
What constitutes 'unusual features or malafides' regarding missing vouchers?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.