Para 3.1.26 — MSO (Audit)
Original Rule Text
3.1.26 There should be close coordination between each Central Audit Support Section and the related Central Audit Parties. The results of scrutiny of all sanctions should be made readily available to the latter before the central audit of the relevant transactions takes place. It is the duty of the concerned Central Audit Support Section to supply the relevant sanction files along with important points to the Central Audit Parties. Suitable procedures for ensuring this should be evolved by the Accountant General (Audit).
What This Means
There must be close coordination between each Central Audit Support Section and the related Central Audit Parties. The results of sanction scrutiny must be shared with the audit parties before they begin auditing the corresponding transactions. The Support Section is responsible for supplying relevant sanction files along with important points to the parties, and the AG (Audit) must establish suitable procedures to ensure this happens consistently.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Central Audit Support Sections and Central Audit Parties must coordinate closely
- 2Sanction scrutiny results must be available to audit parties before transaction audit begins
- 3Support Sections must supply sanction files and key points to audit parties
- 4The AG (Audit) must establish procedures to ensure timely information flow
Practical Example
Before a Central Audit Party begins auditing Public Works Department vouchers for a quarter, the Central Audit Support Section sends them a file of all PWD sanctions received during that period, with a summary noting: 'Sanction for Rs 2.5 crore road project admitted; sanction for Rs 80 lakh building renovation objected — exceeds Superintending Engineer's delegated powers.' Armed with this information, the audit party knows to scrutinize all payments related to the Rs 80 lakh building renovation, since the underlying sanction is under objection.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What happens if the audit party does not receive sanction scrutiny results in time?▼
What are the 'important points' shared along with sanction files?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.