Para 3.17.22 — MSO (Audit)
Original Rule Text
3.17.22 The above points are to be kept in mind for audit certification for reimbursement and are to be pointed out during Central and Local audit.
What This Means
All the reimbursement eligibility rules mentioned in the preceding paragraphs must be kept in mind by auditors when certifying expenditure statements. Both central and local audit teams must flag any violations of these rules during their audit work.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Reimbursement eligibility rules must guide audit certification
- 2Both central and local audit teams are responsible for flagging violations
- 3These points serve as a checklist for auditors during fieldwork
- 4Non-compliance must be pointed out in audit observations
Practical Example
Before deploying a local audit party to examine a World Bank-funded rural sanitation project, the supervising officer circulates the reimbursement eligibility checklist from the preceding paragraphs. During field audit, the team identifies that local transportation charges of Rs. 8 lakh have been included in the SOE and flags them as ineligible for reimbursement.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Is there a standard checklist auditors use for World Bank project audits?▼
What is the difference between central and local audit in this context?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.