Para 3.21.34 — MSO (Audit)
Original Rule Text
3.21.34 Based on an examination of the data base, at least twenty five per cent of the major and medium drawing and disbursing officers should be selected for voucher audit and the scrutiny of service records during local audit according to the instructions in this regard contained in this Manual. The results of central audit of vouchers may also be suitably used for scrutiny of the service records in the field.
- Chapter-22 Audit of Computerised Systems
- Introduction
What This Means
When using the A&E payroll database for audit, at least 25% of major and medium Drawing and Disbursing Officers (DDOs) must be selected for voucher audit and scrutiny of service records during local audit. The results from central voucher audit can also be leveraged to cross-check service records in the field.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Minimum 25% of major and medium DDOs must be selected for voucher audit
- 2Service records of selected DDOs must also be scrutinised during local audit
- 3Selection should be based on examination of the computerised database
- 4Central audit results of vouchers can supplement field-level service record scrutiny
- 5Instructions for this selection process are contained in the MSO (Audit) Manual
Practical Example
A state has 200 major and medium DDOs. The audit team uses the A&E database to identify 50 DDOs (25%) for detailed voucher audit. During local visits, they cross-check salary vouchers against service books and also use findings from the central audit office to flag discrepancies in GPF deductions and leave records.
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 threshold set at 25%?▼
What is the difference between central audit and local audit of vouchers?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.