Para 3.1.9 — MSO (Audit)
Original Rule Text
3.1.9 As a general rule, Central Audit of vouchers pertaining to a month should be conducted as soon as the monthly accounts are closed and the posting of the vouchers in the registers prescribed is completed by the Accounts and Entitlement office. Any departure from this general instruction is permissible only in special circumstances and with the express sanction of the Accountant General (Audit).
Note: As an exception, audit of vouchers that are required to be posted in Works Registers need not be kept in abeyance till such posting is completed.
What This Means
Central Audit of a month's vouchers should begin as soon as the monthly accounts are closed and vouchers are posted in the prescribed registers by the A&E office. Any delay from this schedule requires special circumstances and explicit approval from the AG (Audit). An exception exists for works vouchers — their audit need not wait until they are posted in Works Registers.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit starts after monthly accounts are closed and voucher posting is completed
- 2Timely commencement is the general rule
- 3Departure requires special circumstances and AG (Audit) sanction
- 4Exception: works vouchers need not wait for Works Register posting
- 5Ensures audit is current and findings are timely
Practical Example
The AG (A&E) office closes March accounts by April 20 and completes posting vouchers in registers by April 25. The Central Audit Party should start auditing March vouchers by April 26. If there is a delay due to staff shortage, the AAO must seek written permission from the AG (Audit) explaining the circumstances. However, PWD vouchers can be audited even before they are posted in the Works Register.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is timely commencement of audit important?▼
Why is there an exception for Works Register posting?▼
What happens if audit is delayed without proper sanction?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.