Para 3.3.2 — MSO (Audit)
Original Rule Text
3.3.2 The system of establishment audit consists essentially of the following components:
(i) Audit of sanctions to establishment, check of classification of expenditure on such establishment and audit of general or specific sanctions to pay and allowances.
(ii) Number audit or audit against sanctioned strength of the establishment.
(iii) Nominal audit or check of correctness of pay and allowances drawn in the vouchers.
(iv) Check of initial records maintained in departmental offices.
# Source Documents
What This Means
Establishment audit is the government's way of checking that employee-related spending is correct and authorized. It has four main parts: verifying that sanctions and allowances are proper, checking that actual staff numbers match sanctioned strength, confirming that individual pay and allowances are correctly calculated, and reviewing the initial records kept in departmental offices.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Four components: audit of sanctions, number audit, nominal audit, and check of initial records
- 2Number audit ensures actual staff does not exceed the sanctioned strength
- 3Nominal audit verifies the correctness of pay and allowances on vouchers
- 4Classification of establishment expenditure is also checked
- 5Initial departmental records are reviewed for completeness and accuracy
Practical Example
A local audit party visits a district office and finds that 35 clerks are drawing salaries, but the sanctioned strength is only 30. This discrepancy is flagged under the 'number audit' component, and the office must either obtain sanction for the extra posts or stop the excess payments.
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 number audit and nominal audit?▼
Where are the initial records for establishment audit maintained?▼
Who conducts establishment audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.