Para 3.15.4 — MSO (Audit)
Original Rule Text
3.15.4 The Appropriation Audit Wing of each Audit Office will conduct Appropriation Audit every month as soon as intimation is received from the A&E office about the closure of the accounts for the month and availability of the Monthly Civil Accounts containing details of major head-wise totals. Based on this monthly check, the
Accountant General (Audit) will identify departments and areas where substantial excess expenditure has been incurred and undertake in-depth scrutiny thereof in consultation with the departments. Apart from facilitating the selection of areas for undertaking reviews or identification of selective comments in the shape of draft paragraphs for inclusion in the Audit Report, this will provide material for the final appropriation audit.
- Audit of Sanctions
What This Means
The Appropriation Audit Wing conducts monthly audits as soon as the monthly Civil Accounts are available. Based on this monthly monitoring, the AG (Audit) identifies departments with substantial excess expenditure and conducts in-depth scrutiny in consultation with those departments. This process feeds into the selection of areas for audit reviews, draft paragraphs for the Audit Report, and material for the final appropriation audit at year-end.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Appropriation audit is conducted monthly after closure of monthly accounts
- 2Monthly Civil Accounts with major head-wise totals trigger the audit process
- 3Departments with substantial excess expenditure are identified for in-depth scrutiny
- 4Findings contribute to audit reviews, draft paragraphs, and the final Audit Report
- 5The AG (Audit) consults with departments during the in-depth scrutiny phase
Practical Example
In October, the monthly Civil Accounts show the Rural Development Department has already spent 85% of its annual Grant with five months remaining. The AG (Audit) flags this for in-depth scrutiny, contacts the department for explanations, and discovers that Rs 100 crore was drawn on AC Bills in September to avoid perceived lapse of funds, but the underlying schemes have not progressed that far. This finding becomes a draft paragraph in the Audit Report highlighting premature drawals and poor expenditure management.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What are Monthly Civil Accounts?▼
How does monthly monitoring help the final appropriation audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.