Para 4.1.12 — MSO (Audit)
Original Rule Text
4.1.12 Every sanction, whether relating to expenditure on works or to revenue or other transactions of a division, should be audited as soon as it is received in terms of the guidelines contained in the chapter ‘Audit of Expenditure’. In cases where a sanction authorizes expenditure which is known to be recoverable from a third party or which is required under rule to be so recovered or to be adjusted ultimately otherwise, the Accountant General (Audit) will make necessary entries either in the Objection Books or in a separate register at his discretion for keeping a watch over the recoveries and will exercise the requisite checks in the course of central audit or local audit.
# C. Works Register
What This Means
Every financial sanction related to works expenditure, revenue, or other divisional transactions must be audited as soon as it arrives, following the guidelines in the 'Audit of Expenditure' chapter. When a sanction involves expenditure that is recoverable from a third party or needs to be adjusted later, the Accountant General (Audit) must set up tracking entries in the Objection Books or a separate register to monitor those recoveries during central or local audit.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Sanctions must be audited immediately upon receipt in the audit office
- 2Recoverable expenditure must be tracked via Objection Books or a separate register
- 3The AG (Audit) decides whether to use Objection Books or a separate register
- 4Watch over recoveries continues through both central and local audit stages
Practical Example
A PWD division receives sanction for building a government quarters compound wall, with Rs 5 lakh recoverable from a neighbouring department sharing the boundary. The AG (Audit) office enters this recoverable amount in the Objection Book immediately upon receiving the sanction, and during subsequent audits checks whether the Rs 5 lakh has actually been recovered from the other department.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
When should a sanction be audited?▼
What happens if expenditure is recoverable from a third party?▼
Who decides whether to use Objection Books or a separate register?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.