Para 3.1.7 — MSO (Audit)
Original Rule Text
3.1.7 A Central Audit Support Section will be responsible for the audit of vouchers in the Loan, Book, Deposit and Account Current Sections in the Accounts Office. With a view to ensuring control over unauthorised and excess expenditure and to enabling the State Administration to exercise adequate control over their Annual budget, the Monthly Appropriation Accounts and Finance Accounts prepared by the Accountant General (A&E) should also be checked by the Central Audit Supporting Section. This should be included in the Annual Audit Plan of Audit Offices.
What This Means
A Central Audit Support Section is also responsible for auditing vouchers in the Loan, Book, Deposit, and Account Current Sections of the Accounts Office. To help control unauthorized and excess expenditure and enable the state to manage its budget, the Monthly Appropriation Accounts and Finance Accounts prepared by the AG (A&E) must also be checked by the Support Section. This check should be part of the Annual Audit Plan.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Loan, Book, Deposit, and Account Current section vouchers are audited
- 2Monthly Appropriation Accounts must be verified
- 3Finance Accounts prepared by AG (A&E) are also checked
- 4Purpose is to control unauthorized and excess expenditure
- 5Helps state administration exercise budget control
- 6Must be included in the Annual Audit Plan
Practical Example
The Central Audit Support Section includes in its annual plan the quarterly review of Appropriation Accounts for three key ministries. During review, they discover that the Education Department has exceeded its budget allocation under a capital head by Rs 2 crore without obtaining supplementary grants. This excess expenditure is flagged for the Audit Report on Appropriation Accounts.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What are Monthly Appropriation Accounts?▼
What is the Account Current Section?▼
Why is this check important for budget control?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.