Para 3.4.5 — MSO (Audit)
Original Rule Text
3.4.5 The source documents necessary to conduct audit are the following:
(i) Documents containing details of Grants/appropriations provided by the Government and funds allotted by the Head of the Department.
(ii) Sanctions accorded by Government and other competent authorities.
(iii) Vouchers and sub-vouchers of contingent bills.
(iv) List of abstract contingent bills received from Accounts and Entitlement Office.
(v) Voucher Level Computerised accounts and packages maintained in the Accounts and Entitlement Office and relevant nodes supplied to the Audit Office.
# Audit Approach
What This Means
To conduct audit of contingent charges, auditors need five types of source documents: details of budget grants and fund allotments, sanctions from competent authorities, vouchers and sub-vouchers of contingent bills, lists of abstract contingent bills from the accounts office, and computerized accounting data from the VLC system maintained by the accounts office.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Five categories of source documents are needed for contingency audit
- 2Grant/appropriation details show the budget availability
- 3Sanctions from competent authorities authorize the expenditure
- 4Vouchers and sub-vouchers provide evidence of individual transactions
- 5VLC computerized data from accounts office supports audit analysis
- 6Abstract bill lists help track outstanding detailed bills
Practical Example
Before starting audit of a department's contingent expenditure, the audit team collects the department's budget allotment letter, all sanctions issued during the year, copies of contingent bill vouchers, the list of abstract bills from the PAO, and relevant VLC data extracts. Only with all these documents in hand can they perform a comprehensive audit.
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 source document is not available?▼
What role does VLC data play in contingency audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.