Para 3.10.2 — MSO (Audit)
Original Rule Text
3.10.2 In addition to the normal establishment bills and contingent bills, other important source documents that are to be test checked in audit are as follows:
(i) Book of Reserve Bank of India Drafts.
(ii) Records relating to investments of surplus funds.
(iii) Sanctions received from various ministries and departments of the Central and State Governments.
(iv) Special Seal Authorities received from the State Accountants General.
(v) Letters received from public sector undertakings, statutory bodies, etc., containing requests to make payments on their behalf against advance deposits.
(vi) Vouchers.
(vii) Contract Agreements.
(viii) Tender documents.
(ix) Accounts of remittances received from India.
(x) Monthly Accounts.
(xi) Instructions and documents relating to:
(a) Foreign Allowance of India-based personnel.
(b) Rental ceilings for hired accommodation.
(c) Engagement of local employees.
(d) Payment of Cash Allowance on first arrival abroad.
(e) Reimbursement of cost of car insurance.
(f) Payment of Children’s Education Allowances.
(g) Admissibility and utilization of Representational Grant.
(h) Payment of Garden Grants.
(i) Personal files of officers.
(xii) Documents relating to expenditure relating to visits of dignitaries and delegations from India.
(xiii) Stock Register of Passports.
(xiv) Documents relating to consular and visa services.
# Audit Arrangements
What This Means
Beyond regular establishment and contingent bills, auditors of embassy accounts must test-check several additional source documents. These include the RBI Drafts book, investment records, sanctions from central and state governments, Special Seal Authorities, PSU payment requests, vouchers, contracts, tender documents, remittance accounts, monthly accounts, and documents relating to foreign allowances, rental ceilings, local employees, cash allowances, car insurance, children's education allowances, representational grants, garden grants, dignitary visit expenses, passport stock, and consular services.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Test-check of RBI Draft books and investment records
- 2Sanctions from central/state governments and Special Seal Authorities reviewed
- 3PSU advance deposit requests and vouchers examined
- 4Contract agreements and tender documents audited
- 5Personnel entitlements: foreign allowance, rental, education, cash allowance
- 6Consular documents: passport stock register, visa/consular service records
Practical Example
An audit party at the Indian Embassy in Abu Dhabi begins by listing all source documents to test-check. They pull the RBI Draft book to verify payments made in India, review rental agreements against ceiling limits for officers' accommodation, check the passport stock register for proper accounting of blank passport booklets, and examine contract agreements for the embassy's maintenance services.
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 Representational Grant?▼
Why is the passport stock register audited?▼
What does test-check mean in this context?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.