Para 3.2.6 — MSO (Audit)

3.2.6 Audit Officers are not required to watch the observance of or compliance with provisions of the following nature:

(i) rules relating to the representation of any particular community or any backward class of citizens;

(ii) rules relating to the proportion to be observed in recruitment to services between personnel promoted from subordinate ranks and those recruited directly;

(iii) rules relating to educational or other qualifications; and

(iv) constitutional provisions and the rules framed thereunder relating to consultation with the Public Service Commission. Notes:

(i) It is for the Commission to point out, in its Annual Report, cases of failure of the Government in this regard.

(ii) When, however, an Audit Officer is of opinion that a post is reserved for members of a particular service in terms of any rule or order, and an outsider is appointed, he will call for the sanction of the competent authority that has the power to waive the reservation requirement. The fact that the pay of a post has been determined on the assumption that a member of a particular service alone will be eligible for

appointment to it tends to show that it was intended to reserve the post for that service but this by itself is not conclusive evidence.

- Source Documents

The important source documents to be checked by Audit are the following:

(i) Pay Slips and other similar authorisations issued by the competent authorities, Last Pay Certificates, sanctions in respect of Dearness Allowance and other Allowances issued from time to time by the competent authorities, History of Services and Personal Files in respect of audit of Pay Bills.

(ii) Sanctions of the competent authorities to tour programmes, pay entitlements as reflected in the relevant authorisation, TA claims register, budget allotment files, etc. in the case of audit of travelling allowance claims.

(iii) Service Books.

(iv) Leave Accounts.

(v) Sanctions to payment of a fee, honoraria or other compensatory allowances.

(vi) Register of reimbursement of medical expenses to gazetted officers.

(vii) Gazetted Payment Registers.

What This Means

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

• 1Auditors need not check community representation, promotion ratios, or educational qualifications
• 2Public Service Commission consultation compliance is also not an audit check
• 3Exception: auditor can question if a post reserved for a service is given to an outsider
• 4Key source documents listed: pay slips, LPCs, sanctions, service books, leave accounts
• 5Gazetted Payment Register is the main entitlement control record maintained by AG (A&E)

Practical Example

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.