Para 4.1.7 — MSO (Audit)
Original Rule Text
4.1.7 The results of the examination of accounts and vouchers received from SubDivisional Officers should be intimated to them in all cases where it is necessary to obtain further information or documents such as accounts, vouchers, certificates, etc. or to direct them to correct the relevant official records or avoid the recurrence of any irregularity. The procedure to be observed in this regard may be prescribed by the Divisional Officer. The records connected with the results of this examination should be retained for inspection by the Accountant General (Audit).
What This Means
After examining accounts and vouchers from Sub-Divisional Officers, the Divisional Accountant must communicate the results to the SDOs whenever further information, documents, corrections, or prevention of recurring irregularities is needed. The Divisional Officer prescribes the procedure for this communication. All records of these examination results must be retained and kept available for inspection by the AG (Audit).
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Examination results must be communicated to Sub-Divisional Officers promptly
- 2Communication is required when further information, documents, or corrections are needed
- 3The Divisional Officer prescribes the communication procedure
- 4All examination records must be retained for AG (Audit) inspection
Practical Example
The Divisional Accountant examines the monthly accounts of an SDO and finds that three vouchers lack contractor acknowledgments and one payment used an incorrect rate. He writes to the SDO requesting the missing acknowledgments, directing correction of the rate error in official records, and advising the SDO to verify rates against the schedule before processing future bills. He files copies of this correspondence for AG (Audit) inspection during the next local audit.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What kind of information might the Divisional Accountant request from an SDO?▼
Why must examination records be retained?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.