Para 3.10.3 — MSO (Audit)
Original Rule Text
3.10.3 The accounts of the High Commissioner for India in London are audited by the Principal Director of Audit, India Audit Office, London. The Director of Audit, Indian Accounts, Washington, is responsible for the audit of the accounts of the Embassy of India, Washington, and its Supply Wing. The Director General of Audit, Central Revenues, New Delhi, is responsible for the audit of the accounts of the Ministry of External Affairs and its affiliated offices and departments. He is also responsible for reviewing the cash accounts of all the Missions and Posts abroad that render accounts to the Controller of Accounts, Ministry of External Affairs. Two Resident Audit Parties have been created for this purpose. The detailed functions and Audit procedures are contained in the Manual of the Embassy Audit compiled by the Director General of Audit, Central Revenues, New Delhi.
Note: The results of review of vouchers of the Missions and Posts abroad conducted by the Resident Audit parties should be communicated in duplicate to the Director (Finance), Ministry of External Affairs, the Head of Chancery of the Mission or Post concerned; and the Controller of Accounts, Ministry of External Affairs.
What This Means
Three audit authorities are responsible for embassy accounts. The Principal Director of Audit in London audits the High Commission's accounts. The Director of Audit in Washington audits the Washington Embassy and its Supply Wing. The Director General of Audit, Central Revenues in New Delhi audits MEA headquarters and reviews cash accounts of all other missions worldwide through two dedicated Resident Audit Parties. Review results are shared with MEA's Director (Finance), the mission's Head of Chancery, and the Controller of Accounts.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1London: audited by Principal Director of Audit, India Audit Office London
- 2Washington: audited by Director of Audit, Indian Accounts Washington
- 3All other missions: cash accounts reviewed by DG Audit, Central Revenues, New Delhi
- 4Two Resident Audit Parties handle the worldwide review
- 5Results communicated to Director (Finance) MEA, Head of Chancery, and Controller of Accounts
- 6Detailed procedures in the Manual of Embassy Audit
Practical Example
The Indian Embassy in Moscow submits its monthly cash account to the Controller of Accounts, MEA. One of the two Resident Audit Parties under the DG Audit, Central Revenues reviews these accounts in New Delhi. They find that the embassy has not accounted for consular fee receipts properly. The review results are sent in duplicate to MEA's Director (Finance), the Head of Chancery in Moscow, and the Controller of Accounts.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are there three different audit authorities for embassy accounts?▼
What are Resident Audit Parties?▼
What is the Head of Chancery?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.