Para 3.3.1 — MSO (Audit)

MSO (Audit)mso-audit

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?▼

Gazetted officers hold higher-level positions and their appointments are published in the official gazette. Non-gazetted staff are at lower levels. The distinction matters for audit because their pay structures, service records, and audit procedures differ slightly.

What does 'mutatis mutandis' mean in practice?▼

It means applying the same rules with necessary adjustments. For example, where a gazetted officer's pay is checked against the central pay fixation order, a non-gazetted employee's pay may be checked against departmental orders, but the underlying verification steps are the same.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Para 3.3.1 — MSO (Audit)

Original Rule Text

What This Means

Key Points

Practical Example

Frequently Asked Questions

Related Rules