Para 3.4.13 — MSO (Audit)
Original Rule Text
3.4.13 In addition, it should be verified during the audit of detailed bills that:
(i) the bills are duly countersigned;
(ii) the charges included in the bills cover the amounts drawn on abstract bills and are classified as in the abstract bills; and
(iii) complete details of the charges are given where necessary.
If any special or scale regulated contingencies included in the bills, the checks prescribed elsewhere in this chapter in this regard to should also be exercised.
What This Means
When auditing detailed bills, auditors must specifically verify three things beyond the general checks: the bills are properly countersigned by the authorized officer, the charges in the detailed bill match and cover the amounts originally drawn on abstract bills with consistent classification, and sufficient details of each charge are provided. If the detailed bill contains any special or scale-regulated contingencies, the additional audit checks prescribed for those categories must also be applied.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Detailed bills must carry the countersignature of the authorized officer
- 2Charges in detailed bills must match amounts drawn on corresponding abstract bills
- 3Classification in detailed bills must be consistent with abstract bills
- 4Complete details of charges must be given where necessary
- 5Special and scale-regulated items within the bill get additional prescribed checks
Practical Example
An auditor reviewing a detailed contingent bill from a regional office notices that Rs. 15,000 was drawn on the abstract bill classified under 'Office Expenses' but the detailed bill shows the same amount under 'Maintenance'. The auditor raises an objection for misclassification and asks the office to reconcile the classification before the bill can be cleared.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What if a detailed bill contains more items than the abstract bill?▼
Can a detailed bill be partially countersigned?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.