Para 3.24.5 — MSO (Audit)
Original Rule Text
3.24.5 The following items of work may be entrusted to the ITA Sections of Audit Offices:
(i) Scrutiny of audit and review conducted by the Central Audit Parties and Central Audit Support Sections.
(ii) Checking of maintenance of portfolio files.
(iii) Scrutiny of the adequacy or otherwise of the existing arrangements for audit and review.
(iv) Verification of correctness of audit fees computed by different sections for audit of accounts of certain authorities or bodies under Section 20 of the Act.
(v) Test check of records of receipt, approval, issue and pursuance of Inspection Reports with a view to ascertaining whether there was any laxity at any stage.
(vi) Test check of Sections, Resident Audit Offices and Branch Offices.
(vii) Monitoring of the implementation of important office orders issued from time to time.
(viii) Investigation of important arrears.
(ix) Half-yearly review of cash book.
(x) Test check of service books of personnel.
(xi) Scrutiny of the list of personnel staff who would be completing 30 years of service or attaining 55 years of age.
(xii) Independent scrutiny of details in support of Budget Proposals of different Wings.
(xiii) Check of statistics of regular, temporary and casual temporary staff.
(xiv) Check of rosters maintained for reservation of vacancies for candidates belonging to Scheduled Castes and Tribes.
(xv) Check of list of candidates appearing in SOG Examination in terms of paragraph 9.2.3 of the Manual of Standing Orders (Administrative), Volume I.
(xvi) Check of Honorarium and Overtime claims.
(xvii) Check of Gradation list.
(xviii) Review of complaints addressed to the Comptroller and Auditor General.
(xix) Review of Calendar of Returns.
(xx) Liaison between the Principal Director of Inspection and the Sections during the former’s inspection of the office.
What This Means
This paragraph lists 22 specific items of work that may be assigned to the ITA Section, ranging from scrutiny of audit party work and maintenance of portfolio files to monitoring implementation of office orders, checking service books, reviewing reservation rosters, and liaising with the Principal Director of Inspection. The list is illustrative, not exhaustive — the AG has discretion to assign additional work as needed.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 122 specific work items are listed for ITA Sections
- 2Includes scrutiny of central audit work and inspection reports
- 3Covers administrative checks like service books, gradation lists, and reservation rosters
- 4Includes monitoring office order implementation and investigating arrears
- 5Half-yearly cash book review and budget proposal scrutiny are included
- 6The list is illustrative — the AG can assign additional work
Practical Example
The ITA Section of AG (Audit) West Bengal plans its annual work programme: January-February for scrutiny of central audit party reports, March for cash book review, April for check of reservation rosters, May-June for test-check of inspection report processing, July for service book verification of staff completing 30 years, and August for monitoring pending office orders. The AG adds a special assignment to investigate why 200 inspection report paragraphs have remained unsettled for over two years.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why does the ITA check reservation rosters?▼
What is the half-yearly appraisal report to the Principal Director of Inspection?▼
Can the AG refuse to have an ITA Section?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.