Para 4.1.19 — MSO (Audit)
Original Rule Text
4.1.19 Where the accounts have been departmentalized, the initial accounts and records maintained in the Public Works Divisions are inspected periodically by the staff of the Pay and Accounts Office. These records and those in the Pay and Accounts Office, which are not susceptible of verification in Central Audit are to be inspected and test audited locally. The Central Audit conducted by the Accountant General (Audit) in the Office of the Accountant General (A&E) should also be supplemented by periodical inspections and test audit of initial accounts and such other accounts, vouchers, etc., as are not rendered to the Accountant General (A&E) or as cannot be checked adequately except in local audit. The general principles and rules relating to such inspections and test audit are prescribed in Section-VI.
- Chapter–2 General Arrangements for and Methods of Central Audit
- Introduction
What This Means
Where accounts are departmentalized, the initial records in PWD divisions are periodically inspected by Pay and Accounts Office staff. However, records that cannot be verified through Central Audit — both those in the Pay and Accounts Office and in the divisions — need to be inspected and test-audited locally by the AG (Audit). Central Audit conducted at the AG (A&E) office must be supplemented by these periodic local inspections covering initial accounts, vouchers, and records not submitted to or adequately checkable by the AG (A&E).
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Departmentalized accounts are first inspected by Pay and Accounts Office staff
- 2Records not verifiable in Central Audit require local inspection and test audit
- 3Central Audit must be supplemented by periodical local inspections
- 4General principles for local inspections are prescribed in Section-VI of the MSO
- 5This covers vouchers and records not rendered to the AG (A&E)
Practical Example
A PWD division maintains muster rolls, measurement books, and petty vouchers that are not submitted to the AG (A&E) office. While Central Audit at the AG office checks the monthly accounts and schedules received from the division, the inspecting officer from the AG (Audit) visits the divisional office periodically to test-audit these local records that cannot be checked centrally — verifying, for instance, that measurement books accurately record work quantities and that muster rolls reflect actual attendance.
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 the difference between Central Audit and local inspection?▼
Who inspects records in a departmentalized accounting setup?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.