Para 4.1.16 — MSO (Audit)
Original Rule Text
4.1.16 The watch over receipt of the administrative approval as well as the check that it is not exceeded by the technical sanction, referred to in the previous paragraphs, is to be exercised in Central Audit only in respect of works relating to a project which costs Rupees one crore or more and where several Public Works or Irrigation Divisions are engaged in the execution, as the Works Register maintained in the office of the Accountant General (A&E) is confined only to such works, as brought out in paragraph 4.1.13. Though, in respect of the remaining works, orders conveying the administrative
approval and sanction to the estimate are furnished to Central Audit for scrutiny, the necessary test checks in regard to the availability of the administrative approval and it not having been exceeded by the technical sanction are exercised during local inspection when scrutinizing the Divisional Register of Works.
What This Means
The check over administrative approval and whether it is exceeded by the technical sanction (discussed in previous paragraphs) is done in Central Audit only for large projects costing Rs 1 crore or more with multiple divisions involved, because the Works Register at the AG (A&E) office covers only such projects. For all other works, while the administrative approval documents are still sent to Central Audit, the actual test checks happen during local inspections when the Divisional Register of Works is scrutinized.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Central Audit checks administrative approval only for works of Rs 1 crore or more involving multiple divisions
- 2This aligns with Works Register coverage described in Para 4.1.13
- 3For remaining works, administrative approval documents are still furnished to Central Audit
- 4Actual test checks for smaller works happen during local inspections of the Divisional Register of Works
Practical Example
A highway project costing Rs 5 crore across three PWD divisions has its administrative approval checked in Central Audit at the AG (Audit) office. Meanwhile, a Rs 25 lakh government building in a single division also sends its approval documents to Central Audit, but the actual verification that administrative approval exists and has not been exceeded by the technical sanction is done by the inspecting officer during local audit of that division.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is Central Audit limited to large multi-division works for this check?▼
Are smaller works completely exempt from this check?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.