Para 3.7.28 — MSO (Audit)
Original Rule Text
3.7.28 The instructions in paragraphs 3.7.22 to 3.7.25 are applicable mutatis mutandis to the transactions of Defence, Railways and Posts and Telecommunications. The Pay and Accounts Officers of departments the accounts of which have been separated from audit have also generally adopted these instructions. In these cases, the audit of sanctions, contracts entered into in India, etc. will devolve on the statutory Audit Officer.
<table><tr><td>Contents of Chapter – 8 under the title "Efficiency-cum-Performance or Value for Money Audit" are to be replaced by Performance Auditing Guidelines alongwith the corresponding index, issued/circulated during June/July 2004 by Principal Director (Performance Audit) Chapter–8 Efficiency-cum-Performance or Value for Money Audit</td></tr></table>
# Audit Objectives and Scope
What This Means
The instructions for overseas store purchases (Paras 3.7.22-3.7.25) apply equally to Defence, Railways, and Posts & Telecommunications, with necessary adaptations. For departments whose accounts have been separated from audit, the Pay and Accounts Officers follow similar instructions, and the statutory Audit Officer handles the audit of sanctions and contracts entered into in India. This paragraph also notes that the content of Chapter 8 on performance audit has been replaced by updated Performance Auditing Guidelines issued in 2004.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Overseas purchase audit rules apply mutatis mutandis to Defence, Railways, and P&T
- 2Separated-accounts departments follow the same instructions through their Pay and Accounts Officers
- 3Statutory Audit Officer audits sanctions and contracts signed in India for separated departments
- 4Chapter 8 content on performance audit was replaced by 2004 Performance Auditing Guidelines
- 5The replacement was issued by Principal Director (Performance Audit)
Practical Example
The Indian Railways procures signaling equipment from a German firm through the High Commissioner's office in London. Following the same instructions that apply to civil departments (Paras 3.7.22-3.7.25), the Principal Director of Audit, Indian Accounts in London, audits the contract and payment. The Railway Audit Officer in India audits the sanction and verifies the stores accounting. The same framework applies with necessary modifications (mutatis mutandis) appropriate to railway accounting procedures.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What does 'mutatis mutandis' mean in this context?▼
What happened to Chapter 8 on performance audit?▼
Who is the 'statutory Audit Officer' for separated accounts?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.