Para 3.24.4 — MSO (Audit)
Original Rule Text
3.24.4 The Section should get the deficiencies noticed during test check rectified on the spot by providing suitable guidance to the staff and ensure that its size and staff strength are not allowed to increase. As far as practicable, inspection reports prepared by the Section containing the results of test check should be submitted to the Accountant General for his information so that he may have an expert’s appreciation of the technical efficiency of various units of his office, though disposal of the reports may be watched by a Deputy Accountant General. Important points on which orders of the Accountant General are necessary should be submitted to him. Common defects noticed in a group of sections should be circulated periodically through appropriate office orders so that they may be guarded against in future. It is the duty of the Internal Audit Section to see that the defects noticed are remedied by the sections concerned and that these do not recur.
# Items of work to be entrusted
What This Means
The ITA Section should correct deficiencies on the spot by guiding staff rather than just reporting problems. Its inspection reports should go to the AG for his awareness, though a Deputy AG may monitor follow-up. Common defects found across multiple sections should be circulated through office orders to prevent recurrence. The ITA Section is responsible for ensuring that identified defects are actually remedied and do not occur again.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Deficiencies should be rectified on the spot through guidance to staff
- 2ITA Section size and staff strength should not be allowed to increase
- 3Inspection reports should be submitted to the AG for awareness
- 4A Deputy AG may watch disposal of reports
- 5Common defects across sections should be circulated via office orders
- 6ITA must ensure defects are remedied and do not recur
Practical Example
During a test-check of the contingent expenditure section, the ITA team finds that bills are being passed without verifying budget availability. Instead of just writing it up, they show the staff the correct procedure on the spot. They then submit a report to the AG, who issues an office order reminding all sections that budget availability must be confirmed before admitting any contingent bill. The ITA Section re-checks the section after two months to confirm compliance.
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 fix problems on the spot?▼
Why circulate common defects through office orders?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.