Para 3.13.2 — MSO (Audit)
Original Rule Text
3.13.2 Pay and Accounts Officers and the departmental officers maintain the records relating to the loans given by the Government. The departmental officers also maintain the detailed accounts in respect of revenue advances, permanent advances and advances to individual government servants. These records and accounts will be scrutinised in local audit.
What This Means
Pay and Accounts Officers and departmental officers keep records of loans given by the government, including revenue advances, permanent advances, and personal advances to government servants. These detailed records and accounts are examined during local audit to ensure correctness and compliance.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Pay and Accounts Officers maintain records of government loans
- 2Departmental officers maintain detailed accounts for revenue advances, permanent advances, and personal advances
- 3All these records are scrutinised during local audit
- 4Local audit ensures proper accounting and compliance with rules
Practical Example
A district office maintains a register of house-building advances given to its employees and a record of revenue advances given to revenue collectors. During local audit, the audit team examines these registers to verify that repayments are being tracked, interest is correctly calculated, and all advances are properly sanctioned and accounted for.
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 difference between revenue advances and permanent advances?▼
Who is responsible for maintaining detailed loan accounts?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.