Para 3.3.3 — MSO (Audit)
Original Rule Text
3.3.3 The important source documents to be checked in audit are;
(i) Cash Books.
(ii) Office copies of establishment bills.
(iii) Acquittance Rolls.
(iv) Treasury Bill Books.
(v) Service Books.
(vi) Leave Accounts.
(vii) Establishment vouchers received in Central Audit Section.
(viii) Sanctions in respect of various allowances.
(ix) Employee module data contained in the VLC package.
The documents mentioned at sl. Nos.
(i) to
(vi) above are maintained in the departmental offices.
- Audit Approach
What This Means
When auditors check establishment (employee-related) spending, they must examine specific source documents. These include cash books, copies of salary bills, acquittance rolls, treasury bill books, service books, leave accounts, establishment vouchers received centrally, sanctions for allowances, and employee data from the VLC computerized package. The first six of these are kept in the departmental offices themselves.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Nine categories of source documents are used in establishment audit
- 2Cash books, service books, leave accounts, and acquittance rolls are maintained at the departmental office level
- 3Establishment vouchers are received and checked in Central Audit Section
- 4VLC (Voucher Level Computerisation) employee module data is also a key audit source
- 5Auditors must verify both physical records and computerized data
Practical Example
During a local audit of a government hospital, the audit team requests the cash books, acquittance rolls, and service books of all staff. They cross-check these with the establishment vouchers received in Central Audit to verify that every salary payment recorded in the cash book matches the amounts on bills and that all employees actually exist on the rolls.
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 an acquittance roll?▼
What is the VLC package mentioned in this rule?▼
Why are some source documents checked locally and others centrally?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.