Para 3.1.32 — MSO
Original Rule Text
3.1.32 With a view to improving efficiency in Audit Offices, a gist of all important cases dealt with by various sections in these offices should be circulated among other sections, as and when they arise. A digest of important and interesting cases noticed in audit should also be compiled half yearly and forwarded to the Comptroller and Auditor General so as to reach him by the 7th in the months of January and July every year for circulation among other Audit Offices. Only the cases on which final views have been formulated and which are likely to be of interest to other Audit Offices are to be included in these digests.
(b) Assistant Audit Officers/Section Officers
(i) Audit of sanctions to expenditure up to Rs 50,000 other than those relating to entitlements.
(ii) Disposal of references seeking clarifications and allied correspondence.
(iii) Review of files containing objection memos issued to departmental officers.
(iv) Check of consolidation of statistics.
(v) General check of objection books and approval of their closure.
(vi) Processing material for audit report.
(vii) Scrutiny and pursuance of cases of loss, fraud, embezzlement, etc.
(viii) Check of reports and returns.
Annexure-1 (Referred to in paragraph 3.1.16) Duties and responsibilities of members of Central Audit Support Sections A. Central Audit Support Sections (other than those relating to Works and Forest Audit)
(a) Audit Officers
(i) Co-ordination and general supervision.
(ii) Framing of audit programmes, deployment of audit parties and monitoring of completion of audit and audit performance.
(ii) Audit of sanctions exceeding Rs 50,000 other than those relating to entitlements and audit of sanctions of a general nature relating to entitlements.
(iii) Audit of guarantees.
(iv) Audit of contract agreements.
(v) Review of files containing objection memos issued to entitlement and accounting sections.
(vi) Review of portfolio files for Central, Centrally Sponsored and State Plan Schemes.
(vii) Scrutiny of material for Audit Reports, audit of Appropriation and Finance Accounts.
(viii) Preparation of quarterly report on the working of each Department with reference to the material collected, objection memos received from audit teams, etc.
(ix) Examination of rules and regulations proposed/issued by Government.
(x) Reports regarding failure of audit.
(xi) Issue of audit certificates on Plan Schemes, World Bank Projects, etc.
(c) Senior Auditors
(i) Audit of loans and deposit vouchers.
(ii) Maintenance of portfolio files for Central, Centrally Sponsored and State Plan Schemes.
(iii) Issue and pursuance of objection memos with departmental officers.
(iv) Issue and pursuance of objection memos with accounting and entitlements sections.
(v) Maintenance of register of important points for local audit.
(vi) Compilation and consolidation of statistics including those meant for calculation of staff requirements.
(vii) Half-Yearly Digest of Important and Interesting Cases.
(viii) Preparation and consolidation of reports and returns.
(ix) Preparation of audit certificates on Plan Schemes, World Bank Projects, etc.
(d) Auditors
(i) Maintenance and closure of objection book.
(ii) Provision of assistance in administrative work like posting, transfers, sanction of leave, etc.
(iii) Other routine work not specifically listed or any other work entrusted by the Audit Officer. B. Central Audit Support Section (Works Audit)
(a) Audit Officers
(i) Co-ordination and general supervision.
(ii) Framing and approval of audit programmes, deployment of audit parties and monitoring of completion of audit and audit performance.
(iii) Audit of contract agreements
(iv) Review of pro-rata distribution of Establishment and Tools and Plant charges.
(v) Scrutiny of material processed by the Assistant Audit Officer for the Audit Report and its submission to the Group Officer.
(vi) Preparation of quarterly review report on the working of the Department.
(vii) Check of Administrative Accounts of irrigation projects.
(viii) Review of portfolio files for Central, Centrally Sponsored and State Plan schemes.
(b) Assistant Audit Officers /Section Officers
(i) Audit of all sanctions to expenditure.
(ii) Disposal of references seeking clarifications and allied correspondence.
(iii) Review of files containing objection memos issued to departmental officers and the related correspondence.
(iv) Processing of material for Audit Report.
(v) Check of consolidation of statistics.
(vi) General check of objection book and approval of its closure.
(c) Senior Auditors
(i) Maintenance of portfolio files for Central, Centrally sponsored and State Plan schemes.
(ii) Issue and pursuance of objection memos with departmental officers.
(iii) Issue and pursuance of objection memos with works accounting section.
(iv) Consolidation of statistics meant for calculation of staff requirements.
(d) Auditors
(i) Maintenance and closure of objection book.
(ii) Provision of assistance in administrative work like postings, transfer, sanction of leave etc.
(iii) Other routine work not specifically listed or any other work entrusted by the Audit Officer. C. Central Audit Support Section (Forest Audit)
(a) Audit Officers
(i) Co-ordination and general supervision.
(ii) Framing and approval of audit programmes, deployment of audit parties and monitoring of completion of audit and audit performance.
(iii) Audit of contract agreements.
(iv) Scrutiny of material processed by the Assistant Audit Officer for audit report and its submission to the Group Officer.
(v) Preparation of quarterly review report on the working of the Department.
(b) Assistant. Audit Officers/Section Officers
(i) Audit of all sanctions to expenditure.
(ii) Disposal of references, seeking clarifications, etc. and allied correspondence.
(iii) Review of portfolio files for Central, Centrally Sponsored and State Plan schemes.
(iv) Review of files containing objection memos issued to departmental officers.
(v) Processing of material for Audit Report.
(vi) General check of objection book and approval of its closure.
(vii) Check of statistics compiled and consolidated by the auditor.
(c) Senior Auditors
(i) Maintenance of portfolio files for Central, Centrally Sponsored and State
(ii) Issue and pursuance of objection memos with departmental officers.
(iii) Issue and pursuance of objection memos with forest accounting sections.
(iv) Compilation and consolidation of statistics meant for calculation of staff requirements.
(i) Maintenance and closure of objection book.
(ii) Provision of assistance in administrative work like postings, transfers, sanction of leave, etc.
(iii) Other routine work not specifically listed or any other work entrusted by the Audit Officer.