Para 3.24.3 — MSO (Audit)
Original Rule Text
3.24.3 The ITA Section should be a small one consisting of carefully hand-picked personnel who, by their knowledge and experience, will be competent to scrutinize intelligently the work done in various sections of the office and can detect not only defects and irregularities but also suggest improvements in procedure and measures that should be taken to improve the quality of audit. The Section should be under the direct charge of the Accountant General or one of his deputies. It should not, however, function as a substitute for the Branch Officers and Group Officers through whom the Accountant General normally exercises control over his office. While test check of the work of other sections will be the main duty of the Section, special problems, such as clearance of accumulated objections, may be referred to the Section by the Head of the office, if he considers this necessary.
What This Means
The ITA Section should be small, staffed with carefully selected, experienced personnel who can intelligently scrutinise work across the office and suggest procedural improvements. It should report directly to the AG or a deputy, but should not replace the normal supervisory chain of Branch and Group Officers. While test-checking is its primary duty, the AG may assign special problems like clearing accumulated objections.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1ITA Section should be small with hand-picked, experienced staff
- 2Staff must be able to detect defects and suggest improvements
- 3Should be under direct charge of the AG or a Deputy AG
- 4Must not function as a substitute for normal supervisory chain
- 5Test-checking other sections' work is the main duty
- 6AG may assign special problems like clearing accumulated objections
Practical Example
The AG Madhya Pradesh selects three senior auditors with 15+ years of experience across different branches to staff the ITA Section, placing them under a Deputy AG. They are tasked with test-checking two sections per month. When the AG notices that pension audit objections have accumulated to 500 pending cases over two years, he refers this special problem to the ITA Section for investigation and resolution recommendations.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why should the ITA Section be small?▼
Why must it not substitute for Branch Officers?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.