Para 3.4.11 — MSO (Audit)
Original Rule Text
3.4.11 In the case of bills countersigned after payment, the money is actually drawn on an abstract bill, and the approval of the superior authority as indicated by its countersignature is subsequently received by the Accountant General (A&E)/Pay and Accounts Officer on the monthly detailed countersigned bill. Both the abstract bill and the detailed monthly bill require scrutiny in audit.
What This Means
For countersigned contingent bills that are paid first and countersigned later, the process involves two types of bills. The money is initially drawn on an abstract bill (a summary bill), and later a detailed monthly bill is submitted with the countersignature of the superior authority. Both the abstract bill and the detailed countersigned bill must be scrutinized by audit.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Money is first drawn on an abstract (summary) bill
- 2The countersigning authority's approval comes later on the detailed monthly bill
- 3Both abstract and detailed bills require audit scrutiny
- 4The Accountant General (A&E)/Pay and Accounts Officer receives the countersigned detailed bill
- 5This is the most common type of countersigned contingency billing
Practical Example
A district office draws Rs. 50,000 in March for various office expenses using an abstract bill. By the end of April, the office submits a detailed bill listing every item of expenditure with supporting vouchers, which the controlling officer countersigns. Audit examines both — the original abstract bill for authorization and the detailed bill for actual utilization of funds.
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 an abstract bill and a detailed bill?▼
Why are both bills audited separately?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.