Para 3.1.28 — MSO (Audit)
Original Rule Text
3.1.28 The A.C. Bill Register maintained in the Office of the Accountant General (A&E) should be checked in detail by the Central Audit Parties with reference to the Abstract Contingent Bills and NDC Bills received from the compilation sections of the A&E Office. Cases of amounts drawn on AC Bills and kept outside Government Account in Personal Deposit accounts, bank accounts, etc., particularly in the month of March, should be collected and pursued with the Department/Government by the Central Audit Support Sections for inclusion in the Audit Report.
# Review of Audit
What This Means
The Central Audit Parties must thoroughly verify the Abstract Contingent (AC) Bill Register maintained by the Accountant General's office. They need to cross-check it against the actual AC Bills and NDC Bills from compilation sections. Special attention should be given to amounts drawn on AC Bills but parked outside government accounts (such as in personal deposit or bank accounts), especially in March, and these cases must be pursued with departments for inclusion in the Audit Report.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AC Bill Register must be checked in detail by Central Audit Parties
- 2Cross-verification with actual AC Bills and NDC Bills is mandatory
- 3Amounts drawn but kept outside government accounts must be identified
- 4March-end parking of funds in personal deposits needs special scrutiny
- 5Flagged cases are pursued for inclusion in the Audit Report
Practical Example
During year-end audit in April, an audit party discovers that a department drew Rs 15 lakh on an Abstract Contingent bill in March but deposited it in a personal bank account instead of using it for the stated purpose. The Central Audit Support Section raises this with the department and flags it for the annual Audit Report as potential misuse of the rush of expenditure at year-end.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is an Abstract Contingent Bill?▼
Why is March expenditure given special attention?▼
What is an NDC Bill?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.