Para 3.3.4 — MSO (Audit)
Original Rule Text
3.3.4 Audit of sanctions to establishment, check of classification of expenditure on establishment and audit of general sanctions to pay and allowances and specific sanctions relating to grant of special pay or compensatory allowances should be conducted in Central Audit with reference to the provisions contained in Chapter II.2 and those relating to Audit of Classification contained in Chapter III.16. Important points for information (including sanctions for establishment) should be entered in a separate register and made available to local audit parties for detailed check. Number audit or audit against sanctioned strength of establishment, nominal audit or check of correctness of pay and allowances drawn and check of initial records kept in departmental offices should be conducted in local audit.
What This Means
This rule divides establishment audit work between Central Audit and local audit. Central Audit handles the checking of sanctions, classification of expenditure, and allowances, referring to established provisions. Important findings are recorded in a register and shared with local audit parties. The actual verification of staff numbers, individual pay correctness, and departmental records happens during on-site local audit.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Sanctions and classification checks are done in Central Audit
- 2Number audit and nominal audit are conducted during local audit
- 3A register of important audit points is maintained for coordination between central and local audit
- 4Special pay and compensatory allowance sanctions are checked centrally
- 5Check of initial departmental records happens only during local audit visits
Practical Example
The Central Audit Section in the AG's office reviews a sanction order for special pay given to officers in a remote posting. They note this in the information register. When a local audit party later visits that office, they use the register entry to verify that only officers actually posted in the remote area are drawing the special pay.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is establishment audit split between central and local?▼
What is the purpose of the separate register for important points?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.