Para 3.1.5 — MSO (Audit)
Original Rule Text
3.1.5 Some important source documents to be checked in Central Audit are the following:
(i) Contingent Vouchers.
(ii) List of payments.
(iii) Monthly accounts of Public Works and Forest Divisions.
(iv) Schedules and Schedule Dockets accompanying monthly accounts.
(v) Contract agreements.
(vi) Sanctions to expenditure.
(vii) Financial Rules and Orders affecting expenditure and other transactions issued by Government.
(viii) Establishment bills and other bills relating to entitlements of government servants, such as travelling allowance, reimbursement of expenses on medical treatment, advances, etc.
(ix) Certificates of payments.
(x) Proforma invoices.
- Audit Approach
- Responsibility for audit
What This Means
This paragraph lists the key source documents that Central Audit must examine. These include contingent vouchers, list of payments, monthly accounts from PWD and Forest divisions, schedule dockets, contract agreements, expenditure sanctions, government financial rules and orders, establishment and entitlement bills (TA, medical, advances), certificates of payments, and proforma invoices.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Contingent vouchers and list of payments are primary documents
- 2Monthly accounts and schedule dockets from PWD/Forest divisions
- 3Contract agreements and expenditure sanctions are reviewed
- 4Government financial rules and orders affecting expenditure
- 5Establishment bills, TA bills, medical reimbursement bills, and advance bills
- 6Certificates of payments and proforma invoices
Practical Example
A Central Audit Party begins its monthly audit session. They first collect the contingent vouchers and list of payments from the compilation section, then obtain the monthly accounts from the PWD division along with schedule dockets. They also pull out recent contract agreements and expenditure sanctions from the relevant support section files to cross-verify against the vouchers.
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 a contingent voucher?▼
What are schedule dockets?▼
Why are proforma invoices included as audit source documents?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.