Para 3.12.5 — MSO (Audit)
Original Rule Text
3.12.5 Audit by Accountant General (Audit) is limited only to the concurrent scrutiny in central audit of the paid vouchers in the A&E Office in accordance with the quantum prescribed in this regard. In States where maintenance of Provident Fund Accounts of their employees has been taken over by the State Governments and entrusted to the departments, the accounts are subject to test check during local audit by the Accountant General (Audit) to the extent prescribed. Audit of Provident Fund vouchers relating to these accounts received in the A&E Office is limited to sanctions only.
- Issues for audit scrutiny
- Audit of vouchers relating to drawals from the Fund
What This Means
The AG (Audit) conducts only a concurrent scrutiny of paid PF vouchers in the A&E Office, limited to the prescribed quantum (sample size). In States where PF accounts have been taken over by the State Government and given to departments, the AG (Audit) performs a test check during local audit. For these departmentally-maintained accounts, the audit of vouchers received in the A&E Office is limited to checking sanctions only, not the full transaction.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AG (Audit) does concurrent scrutiny of PF vouchers in the A&E Office
- 2Scrutiny is limited to the prescribed quantum (sample-based)
- 3State departments maintaining their own PF accounts get test-checked during local audit
- 4For departmental accounts, central audit of vouchers is limited to sanctions only
Practical Example
The AG (Audit) office selects a sample of GPF withdrawal vouchers processed in the A&E Office for concurrent scrutiny. Meanwhile, an audit party visiting a State agriculture department that maintains its own employees' PF accounts conducts a test check of a representative sample of accounts. Back at the A&E Office, PF vouchers from this department are checked only for the validity of sanctions.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Does the AG (Audit) check all PF vouchers?▼
What does 'sanctions only' mean for departmental PF vouchers?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.