Para 3.21.8 — MSO (Audit)
Original Rule Text
3.21.8 The documents to be examined in the course of audit will include, inter alia:
(i) Government instructions on procedures for computing manpower requirements, recruitment of personnel to different posts and the pay scales and other terms and conditions relating to the posts;
(ii) files relating to assessment of manpower requirements;
(iii) registers of sanctioned strength;
(iv) statements of actual men-in-position;
(v) duty allocation registers;
(vi) office manuals describing duties and responsibilities of various posts;
(vii) delegation of powers;
(viii) registers and bills relating to establishment expenditure, etc.
What This Means
During manpower audit, auditors should examine a specific set of documents including government instructions on staffing procedures, files on manpower assessment, sanctioned strength registers, men-in-position statements, duty allocation registers, office manuals, delegation of powers documents, and establishment expenditure records.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Government instructions on manpower procedures and recruitment must be reviewed
- 2Files relating to assessment of manpower requirements are key documents
- 3Sanctioned strength registers and men-in-position statements must be compared
- 4Duty allocation registers and office manuals describe actual work distribution
- 5Delegation of powers and establishment expenditure records complete the picture
Practical Example
An audit team visiting a District Collector's office requests the sanctioned strength register and men-in-position statement. They find 15 posts sanctioned for the revenue section but 22 persons actually posted there, while the welfare section has 10 sanctioned posts but only 4 filled. The duty allocation register reveals that 3 of the extra revenue staff have no defined duties, indicating poor manpower planning.
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 a sanctioned strength register?▼
Why is the duty allocation register important for manpower audit?▼
What does 'inter alia' mean in this rule?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.