Para 4.1.4 — MSO (Audit)

4.1.4 Charged with the responsibility of applying certain preliminary checks on the initial accounts, vouchers, etc., the Divisional Accountant is responsible for examining the accounts returns of Sub-Divisional Officers to see that:

(i) these have been received in a complete state;

(ii) all sums receivable have been duly realized and credited to the proper head of account, and also to the appropriate personal account, if any, of the contractor, employee or other individual;

(iii) the charges are covered by proper sanctions and allotments and are supported by complete vouchers setting forth the claims and the acknowledgements of the payees legally entitled to receive the sums paid;

(iv) vouchers and accounts are properly prepared in all respects in accordance with rules and are arithmetically correct;

(v) all charges are correctly classified, those debitable to the personal account of a contractor, employee or other individual being recorded as such in a prescribed account; and

(vi) claims admitted for payment are valid and in order on the basis of rates sanctioned by the competent authority and of acts (e.g., quantities of work done, supplies made, service rendered, etc.) certified by authorized Government Servants.

Note: It is not necessary that the Divisional Accountant should personally check the arithmetical accuracy of all vouchers and accounts. He is, however, responsible for ensuring that a cent per cent check is exercised efficiently under his supervision.

The Divisional Accountant should exercise a similar check from day to day upon:

(i) transactions recorded directly in the accounts of the Divisional Office; and

(ii) bills and vouchers in respect of charges of sub-divisions submitted to the Divisional Officer for approval, the checks being exercised before the payment is made by the Sub-Divisional Officer concerned.

The cash and stock accounts of the entire division as well as all transfer transactions should also be scrutinised by the Divisional Accountant before they are included in the Monthly Account and connected registers and schedules.

What This Means

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

• 1All Sub-Divisional accounts must be received complete and properly prepared
• 2Revenue must be realized and credited to the correct head and personal accounts
• 3Charges must be covered by sanctions, allotments, and supported by valid vouchers
• 4Classification of all charges must be correct, including contractor personal accounts
• 5Payment claims must be verified against sanctioned rates and certified quantities
• 6The Divisional Accountant supervises 100% arithmetic accuracy check of vouchers

Practical Example

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.