Para 3.4.17 — MSO (Audit)
Original Rule Text
3.4.17 Contingent charges on account of wages of mazdoors engaged on manual labour and paid at daily or monthly rates should be passed in Central Audit on the authority of a certificate signed by the disbursing officer to the effect that the mazdoors were actually entertained and paid. Contingent charges on account of pay and allowances of all other staff paid from contingencies should be admitted in Central Audit on the authority of the certificates regarding entertainment, disbursement, etc. prescribed in the Treasury Rules. In all cases, a test check of the paid muster rolls, acquittance rolls and payees’ receipts should be undertaken during local audit. Names of offices in which coolies on daily or monthly wages are employed regularly, which come to notice in Central Audit, should be advised to the local audit wing to enable that wing to arrange for local audit in cases where these offices have not been included in the regular programme of local audit.
# Audit of sub-vouchers and payees’ receipts
What This Means
When wages of daily-rated or monthly-rated manual laborers (mazdoors) are charged to contingencies, Central Audit accepts them based on the disbursing officer's certificate that the workers were actually employed and paid. For other staff paid from contingencies, the prescribed Treasury Rules certificates about employment and disbursement must be provided. During local audit, paid muster rolls, acquittance rolls, and payee receipts are test-checked. If Central Audit notices offices regularly employing daily-wage workers, it informs the local audit wing to schedule inspections.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Mazdoor wages from contingencies are accepted on the disbursing officer's certificate
- 2Other contingency-paid staff require Treasury Rules certificates
- 3Local audit performs test check of muster rolls, acquittance rolls, and receipts
- 4Central Audit alerts local audit wing about offices with regular daily-wage workers
- 5This ensures offices employing casual labor do not escape local audit scrutiny
Practical Example
A Public Works Division regularly hires 20 daily-wage laborers for road maintenance, paying them from contingencies. In Central Audit, the divisional officer's certificate that workers were employed and paid is accepted. But the Central Audit section notes this regular employment pattern and informs the local audit wing, which schedules a visit to test-check the actual muster rolls against the payments claimed.
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 there only a test check of muster rolls during local audit?▼
What is the risk with wages paid from contingencies?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.