Para 3.4.12 — MSO (Audit)
Original Rule Text
3.4.12 Scrutiny of the abstract bill is limited to seeing that an authorized officer has drawn the bill, the necessary grant or appropriation is available, prescribed certificates have been furnished, the summations are correct and that the bills contains no extraordinary or unusual features. Receipt of a detailed bill in respect of each abstract bill drawn is watched by the Accountant General (A&E)/Pay and Accounts Officer. The Accountant General (A&E) shall arrange regular transmission of Drawing Officer-wise lists of abstract contingent bills along with the vouchers to the Audit Office for audit. The detailed bills received by him should be checked in audit with reference to the principles laid down in paragraph 3.4.8 supra.
What This Means
When reviewing abstract bills, audit performs a limited check: verifying an authorized officer drew the bill, funds are available, required certificates are provided, arithmetic is correct, and nothing unusual appears. The Accountant General (A&E) ensures that a detailed bill is received for every abstract bill. The AG also arranges to send drawing-officer-wise lists of abstract bills along with vouchers to the Audit Office. Detailed bills are then audited against the standard audit principles.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Abstract bill scrutiny is limited to authorization, fund availability, certificates, arithmetic, and unusual features
- 2AG (A&E) watches that every abstract bill has a corresponding detailed bill
- 3Drawing officer-wise lists of abstract bills are shared with the Audit Office
- 4Detailed bills are audited using the standard principles from Para 3.4.8
- 5Vouchers accompanying abstract bills are transmitted to audit for verification
Practical Example
The AG (A&E) office notices that a particular drawing officer submitted three abstract bills in February but only two detailed bills arrived by the end of March. They flag the missing detailed bill and alert the Audit Office. Meanwhile, the auditor checks the received detailed bills to confirm that every item matches the amounts originally drawn on the abstract bills.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What certificates are required on abstract bills?▼
What happens if a detailed bill is never submitted for an abstract bill?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.