Para 3.1.31 — MSO (Audit)
Original Rule Text
3.1.31 The Accountant General (Audit) will be responsible for watching the systems and procedures for and the effectiveness of pursuance of objections of an accounting nature, such as non-availability of D.C. Bills, vouchers or payees’ receipts, errors in the treasury and divisional accounts, etc., that are required to be watched by the Accountant General (A&E). He will audit to the prescribed extent these wanting documents as and when they are received (see also paragraphs 3.1.23 and 3.1.24).
- Digest of important and interesting cases noticed in audit
What This Means
The Accountant General (Audit) must monitor how effectively the AG (A&E) follows up on accounting-related objections such as missing DC Bills, vouchers, payees' receipts, and errors in treasury and divisional accounts. When these missing documents are eventually received, the AG (Audit) must audit them to the prescribed extent.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AG (Audit) monitors pursuance of accounting objections by AG (A&E)
- 2Covers missing DC Bills, vouchers, payees' receipts, and account errors
- 3Effectiveness of the follow-up system is also assessed
- 4Missing documents must be audited when eventually received
- 5Related provisions in Paras 3.1.23 and 3.1.24 also apply
Practical Example
An audit party found that 50 vouchers from the Defence Ministry lacked payees' receipts. These were listed as objections with the AG (A&E) office to pursue with the department. Six months later, the AG (Audit) checks whether the A&E office has been actively following up. Of the 50, 35 receipts have been received and are now audited; for the remaining 15, the audit office escalates the follow-up.
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 the difference between AG (Audit) and AG (A&E)?▼
What is a DC Bill?▼
Why must the AG (Audit) watch the pursuance of objections?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.