Para 3.23.20 — MSO (Audit)
Original Rule Text
3.23.20 The local audit and central audit parties should be instructed to indicate in the Inspection Reports, details of the scheme, the drawing officers and classification in respect of the amounts held under objection in the course of their audit. The local audit parties should also be advised to collect, in the course of their audit of the sanctioning authorities, relevant information in regard to utilisation certificates not furnished.
What This Means
Audit parties (both local and central) must include specific details in their Inspection Reports when they place amounts under objection during plan scheme audits. They must mention the scheme name, drawing officer, and accounting classification for each objected amount. Local audit parties must also collect information about utilisation certificates that have not been furnished by implementing agencies.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Inspection Reports must detail scheme, drawing officer, and classification for objected amounts
- 2Both local and central audit parties must follow this instruction
- 3Local audit parties must track unfurnished utilisation certificates
- 4This information is collected during audit of sanctioning authorities
- 5Detailed documentation enables proper tracking and resolution of objections
Practical Example
A local audit party inspecting the District Rural Development Agency finds that Rs 15 lakh drawn for the Pradhan Mantri Gram Sadak Yojana lacks supporting vouchers. In the Inspection Report, they record the scheme name (PMGSY), the drawing officer (Executive Engineer, RD Division), the head of account (3054-01-102), and note that the utilisation certificate for the previous year's grant of Rs 1.2 crore has not been submitted by the implementing agency.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must scheme details be mentioned in Inspection Reports?▼
What is a utilisation certificate?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.