Para 3.3.1 — MSO (Audit)
Original Rule Text
3.3.1 The instructions contained in paragraphs 3.2.4 to 3.2.6 and 3.2.12 to 3.2.19 relating to Gazetted Government Servants’ audit are also applicable mutatis mutandis in the case of non-gazetted establishments.
What This Means
The audit instructions that apply to gazetted government servants' pay and allowances (contained in paragraphs 3.2.4 to 3.2.6 and 3.2.12 to 3.2.19) also apply to non-gazetted establishments, with necessary modifications (mutatis mutandis). This means the same audit principles for checking pay, allowances, and entitlements are used for both categories of staff, adjusted as appropriate for the differences in their service conditions.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Gazetted servant audit rules apply to non-gazetted staff with necessary modifications
- 2Paragraphs 3.2.4 to 3.2.6 and 3.2.12 to 3.2.19 are specifically referenced
- 3'Mutatis mutandis' means with appropriate changes for differing circumstances
- 4Core audit principles remain the same for both categories
- 5Differences in service conditions are accommodated through modifications
Practical Example
An auditor checking the pay bills of a non-gazetted clerk uses the same verification procedures prescribed for gazetted officers — checking the pay against the sanctioned scale, verifying increments against service book entries, and confirming allowances are authorised. The modification is that the clerk's records are maintained by the Drawing and Disbursing Officer rather than being directly tracked by the AG office.
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 the difference between gazetted and non-gazetted government servants?▼
What does 'mutatis mutandis' mean in practice?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.