Para 3.9.7 — MSO (Audit)
Original Rule Text
3.9.7 In addition, information gathered from an analysis of the accounts of the department concerned and from the central audit of vouchers as well as audit findings pertaining to the department should be carefully studied and issues identified for further examination. Drawing and disbursing officers in the department should be selected for detailed audit based on this information. During Central Audit, a database of all contingent vouchers of the department should be prepared and analysed. Sanctions issued by the department may also be collected and a database prepared for further analysis with reference to the corresponding vouchers. Inputs available in the A&E office, such as the monthly Civil Accounts, appropriation accounts, appreciation notes sent to Government, lists of unadjusted abstract contingent bills and ‘nil’ payment vouchers, lacunae noticed in the paid vouchers, accounting errors, etc., should be made use of for the identification of issues to be examined by the audit teams entrusted with integrated audit. For this purpose, the Accountant General (Audit) should interact extensively with the Accountant General (A&E).
What This Means
Before going to the field for integrated audit, the Accountant General (Audit) should study all available information from central audit of vouchers, previous audit findings, and the accounts maintained by the AG (A&E) office. Databases of contingent vouchers and sanctions should be prepared and analysed. Information from the A&E office -- such as monthly accounts, appropriation accounts, unadjusted bills, and accounting errors -- should be used to identify specific issues for field teams to investigate. Close coordination between AG (Audit) and AG (A&E) is essential.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Analyse accounts data and central audit findings before field inspection
- 2Prepare databases of contingent vouchers and departmental sanctions
- 3Use A&E office data: monthly accounts, appropriation accounts, unadjusted bills, accounting errors
- 4Identify specific issues and leads for field audit teams to investigate
- 5AG (Audit) must interact extensively with AG (A&E) for data inputs
Practical Example
Before deploying teams for integrated audit of the Education Department, the AG (Audit) office analyses central audit data and finds: (1) Rs 30 crore in contingent bills remain unadjusted for over 2 years from 15 DDOs; (2) Monthly accounts show major discrepancies between departmental and AG figures in 3 districts; (3) 200 sanctions worth Rs 50 crore were issued in the last week of March. These leads are compiled and provided to field audit teams who then specifically investigate these DDOs and transactions during their inspections.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is central audit of vouchers?▼
Why must AG (Audit) and AG (A&E) coordinate?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.