Para 3.15.3 — MSO (Audit)
Original Rule Text
3.15.3 The following are the important source documents for audit:
(i) Orders of allotment of funds and re-appropriation orders.
(ii) Appropriation Accounts of earlier years.
(iii) Appropriation Audit Registers.
(iv) Departmental files containing reasons for excess/savings.
(v) Abstract Contingent Bills Register maintained by Drawing and Disbursing Officers.
(vi) Monthly expenditure reports sent by the Drawing and Disbursing Officers to the Controlling Officers.
(vii) Reconciliation Registers maintained in the A&E Office containing details of reconciliation done by controlling officers.
(viii) Statements of monthly expenditure submitted by the administrative departments to the Finance Department.
- Audit Approach
What This Means
This para lists the key source documents that auditors rely on when conducting appropriation audit. These include fund allotment and re-appropriation orders, previous years' Appropriation Accounts, the Appropriation Audit Registers, departmental files explaining excesses and savings, the Abstract Contingent Bills Register, monthly expenditure reports from drawing officers, reconciliation registers from the A&E office, and monthly expenditure statements submitted to the Finance Department.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Fund allotment orders and re-appropriation orders are primary source documents
- 2Previous years' Appropriation Accounts provide trend context
- 3Appropriation Audit Registers track current year expenditure against allocations
- 4Departmental files contain explanations for excess spending or savings
- 5Monthly reports from drawing officers and reconciliation registers are essential audit tools
Practical Example
An audit team begins appropriation audit of the Irrigation Department. They collect the budget allotment letter from Finance, the department's re-appropriation orders, last year's Appropriation Accounts (showing Rs 15 crore savings), the current Appropriation Audit Register, monthly expenditure reports from 12 divisional officers, and the reconciliation register showing the department reconciled its figures with the AG's books up to November. These documents together give a complete picture of how funds were allocated, spent, and tracked.
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 an Abstract Contingent Bill?▼
Why are reconciliation registers important for appropriation audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.