Para 3.1.29 — MSO (Audit)
Original Rule Text
3.1.29 The audit enfacement on the voucher (vide paragraph 3.1.21) should indicate the amount admitted/objected to in audit. Immediately on completion of audit, the Assistant Audit Officer will undertake the current review of the audited vouchers to the prescribed extent. He will authenticate the admittance/passing of each voucher by placing his initials or other distinctive mark below the audit enfacement. The review in Central Audit of vouchers by the Assistant Audit Officers or Section Officers should not be limited merely to those audited by Auditors or Senior Auditors, but should also extend to vouchers for amounts in excess of a certain monetary value to be decided by the Accountant General in an objective manner. The extent of review so conducted should also be certified in the Selection Register.
- Completion of Audit
What This Means
After auditing a voucher, the auditor must mark on it (called 'audit enfacement') showing the amount approved or objected to. The Assistant Audit Officer then reviews the audited vouchers to the required extent and signs each one to confirm the audit finding. This review is not limited to vouchers audited by junior staff — it must also cover vouchers above a certain monetary threshold decided by the Accountant General. The extent of this review must be recorded in the Selection Register.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit enfacement on each voucher must show amount admitted or objected
- 2Assistant Audit Officer reviews and authenticates each audited voucher
- 3Review extends beyond junior-audited vouchers to high-value vouchers
- 4Monetary threshold for review is set objectively by the Accountant General
- 5Extent of review is certified in the Selection Register
Practical Example
A Senior Auditor audits a batch of contingent vouchers and marks each with the amount passed or objected. The Assistant Audit Officer then reviews these plus all vouchers exceeding Rs 1 lakh (the threshold set by the AG). She initials each reviewed voucher and certifies in the Selection Register that she reviewed 100% of vouchers above the threshold and 30% of others, meeting the prescribed review standard.
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 audit enfacement?▼
Why must high-value vouchers be reviewed regardless of who audited them?▼
What is the Selection Register?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.