Para 3.9.9 — MSO (Audit)
Original Rule Text
3.9.9 Audit of the selected drawing and disbursing officers may be taken up simultaneously thereafter by deputing the requisite number of audit teams. Each of these teams or parties may be provided with all the leads and information that had emerged from the central audit as well as audit at the levels of the Government and the Directorate. Results of these audits may be summarised and, if necessary, another spell of audit may be arranged at the Government and Directorate levels.
What This Means
After the preliminary study and meetings, field audit of selected Drawing and Disbursing Officers (DDOs) should begin simultaneously by deploying the required number of audit teams. Each team should be provided with all the leads and information gathered from central audit and from the Secretariat/Directorate level study. After the field audits are completed and results summarised, a second round of audit at the Government and Directorate levels may be conducted if needed.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Deploy multiple audit teams simultaneously to selected DDOs
- 2Provide each team with all leads from central audit and preliminary study
- 3Results from field audits should be summarised and consolidated
- 4A second spell of audit at Government/Directorate level may follow if needed
- 5Information sharing between teams is essential for effective coverage
Practical Example
For integrated audit of the Tribal Welfare Department, 8 audit teams are simultaneously deployed to 8 district offices. Each team receives a brief containing leads from central audit (unadjusted bills, classification errors, unexplained expenditure patterns) and issues identified during the Directorate-level study (non-functional monitoring committees, delayed fund releases). After 3 weeks of field audit, results are consolidated and reveal a pattern of systematic diversion of tribal sub-plan funds. A second round of audit at the Directorate level is arranged to trace the approval chain for these diversions.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why deploy teams simultaneously rather than sequentially?▼
When is a second round of audit at the Government level needed?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.