Para 4.1.3 — MSO (Audit)
Original Rule Text
4.1.3 The following four stages are involved in checking works transactions:
(i) Preliminary internal check by the Divisional Accountant in the Divisional Office.
(ii) Check in the Office of the Accountant General (A&E) and Pay and Accounts Offices.
(iii) Central Audit in the Office of the Accountant General (Audit).
(iv) Test Audit during periodical inspection of the Divisional Office.
- Preliminary Internal Check
What This Means
Works transactions go through four sequential stages of checking. First, the Divisional Accountant performs a preliminary internal check in the Divisional Office. Second, the Accountant General (A&E) and Pay and Accounts Offices conduct their checks. Third, Central Audit is performed in the AG (Audit) office. Finally, test audit is carried out during periodic inspections of the Divisional Office. Each stage adds a layer of verification to ensure completeness and accuracy of works accounts.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Stage 1: Preliminary internal check by the Divisional Accountant at the division
- 2Stage 2: Check in the AG (A&E) office and/or Pay and Accounts Office
- 3Stage 3: Central Audit in the AG (Audit) office
- 4Stage 4: Test audit during periodical local inspections of the division
- 5Each stage has a distinct scope and purpose in the audit chain
Practical Example
A contractor's bill for road construction passes through all four stages. The Divisional Accountant first checks that it has proper sanctions and is arithmetically correct. The AG (A&E) office then verifies it during compilation. The Central Audit Party at the AG (Audit) office checks it against sanctions and propriety standards. Finally, during a local inspection visit, the inspecting officer test-audits the measurement book entries behind the bill to verify that quantities billed match actual work done.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are four stages needed for works audit?▼
Who conducts the test audit during periodical inspections?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.