Para 3.1.3 — MSO (Audit)
Original Rule Text
3.1.3 The primary objectives of Central Audit are to:
(i) check whether vouchers are in the prescribed form and have been prepared according to extant rules;
(ii) scrutinize whether the rules and orders issued by Government themselves are intra vires;
(iii) examine whether the contract agreements are definite and precise and are based on standard practices;
(iv) examine whether the sanctions have been issued by the competent authority;
(v) check the monthly accounts and related schedules received from the Public Works and Forest divisions; and
(vi) check whether Travelling allowance, medical, establishment and other bills are arithmetically correct and conform to the relevant rules and regulations.
What This Means
Central Audit has six primary objectives. It checks whether vouchers follow the prescribed format and rules, whether government orders themselves are legally valid, whether contracts are clear and follow standard practices, whether sanctions come from the right authority, whether monthly accounts from Public Works and Forest divisions are correct, and whether bills like TA, medical, and establishment bills are arithmetically accurate and rule-compliant.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Vouchers must conform to prescribed form and rules
- 2Government rules and orders are checked for legal validity (intra vires)
- 3Contract agreements must be definite, precise, and follow standard practices
- 4Sanctions must be issued by competent authority
- 5Monthly accounts of PWD and Forest divisions are verified
- 6TA, medical, and establishment bills are checked for arithmetic accuracy and rule compliance
Practical Example
A Central Audit Party reviews vouchers from the PWD division. They find a contract agreement for road construction that lacks specificity on completion timelines and penalty clauses — they flag it for not meeting the 'definite and precise' standard. They also discover that a TA bill was sanctioned by an officer who lacked the delegated financial authority, creating an audit objection for unauthorized sanction.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What does 'intra vires' mean in the context of audit?▼
Why does Central Audit check contract agreements?▼
What is the difference between Central Audit and Local Audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.