Para 3.14.3 — MSO (Audit)
Original Rule Text
3.14.3 As an exception to the general instructions contained in the preceding paragraph, the audit of charges in the following cases is conducted by an Audit Officer other than the one responsible for the adjustment of the charge:
<table><tr><td>Sr. No. Particulars of transactions Audit Officer Adjusting Officer 1. Charges incurred in the Navy, Civil, Public Works, Railways, Posts and Telecommunications and other departments on account of a Field Service Force Audit Officers of the respective departments Defence Accounts officer 2. Revenue and expenditure transactions connected with works of the following departments of Central Government, the execution of which is entrusted to the Public Works Department as a standing arrangement: a. Military Engineering Service, Indian Air Force, Indian Navy and Army Factories. Accountant General (Audit) who audits the accounts of the Public Regional Controller of Defence Accounts in whose jurisdiction</td></tr></table>
<table><tr><td>Works Division concerned the works are executed b. Railways, Posts & Telecommunication Department and Archaeological Department --do-- Accounts Officers of the respective departments Accountant
(s) General (A&E) in respect of the Government
(s) concerned 3. Payments of commuted value of pensions on behalf of other Governments Accountant General (Audit) in whose jurisdiction the payment is made 4. Payments on account of pensionary charges on behalf of other Governments, debits for which are passed on through settlement accounts without supporting vouchers and details. --do-- --do-- Accountant General (A&E) in respect of the borrowing Government 5. Transit pay of a Government servant lent to another Government on reversion to the lending Government Accountant General (Audit) in respect of the lending Government 6. Cost of the printing work (including the cost of stationery used in printing) done by the following Presses of the Central Government, for the State Government and Commercial departments and other paying departments of the Central Government: Director General of Audit, Central Revenues a. Government of India Press, New Delhi Accounts Officer of the Government Department concerned b. Government of India Press, Calcutta Accountant General (Audit), West Bengal. --do-- c. Forms Press, Aligarh Accountant General (Audit) Uttar Pradesh --do-- d. Government of India Press, Shimla Accountant General (Audit) Himachal Pradesh --do-- e. Government of India Press, Nashik Principal Director of Audit (Central), Mumbai --do-- 7. The charge on account of pay, Accountant General Accounts Officer</td></tr></table>
<table><tr><td>travelling allowance, etc. in cases in which a Government requisitions from another Government the services of Government servant of a commercial department as a witness or of any other Government servant as a technical or expert witness provided the arrangements exist under a mutual agreement between the two Government (Audit) in whose jurisdiction the Government servant serves of the requisitioning Government 8. Pay and allowances drawn during the first phase of training by IAS/IPS Probationers allotted to different States Accountant General (Audit), Uttar Pradesh Accountant General (A&E) of the State concerned 9. Charges incurred by treasury officers on conveyance and freight of postal stationery and stamps Accountant General (Audit) concerned Accounts Officer of P&T Department</td></tr></table>
What This Means
In certain special cases, the officer who audits a charge is different from the officer who adjusts it. This para provides a detailed table of nine such exceptions -- covering military/civil works, pension payments across governments, printing work by central presses, transit pay of lent government servants, and others. Each exception specifies exactly which Audit Officer checks the charge and which Accounts Officer makes the adjustment.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Normally, the same Audit Officer both audits and adjusts a charge, but this para lists exceptions
- 2Military/civil works executed by PWD are audited by the AG of the state but adjusted by Defence/Railway accounts
- 3Commuted pension and pensionary charges paid across governments have split audit/adjustment responsibilities
- 4Central Government Press charges for work done for states are audited by specified AGs or Directors of Audit
- 5Transit pay and witness charges across governments have separate audit and adjusting officers
Practical Example
The Government of India Press in Shimla prints forms for the Himachal Pradesh State Government. The charge is audited by the AG (Audit) Himachal Pradesh (who verifies the printing was properly ordered and the amount is correct), but the adjustment is done by the Accounts Officer of the state department that ordered the printing. Similarly, when an IAS probationer's training salary is paid in Uttar Pradesh but debited to Karnataka (the allotted state), the AG (Audit) UP audits the charge while the AG (A&E) Karnataka makes the adjustment.
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 the audit and adjustment responsibility split in these cases?▼
How are stores purchased through DGS&D handled?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.