Para 4.1.8 — MSO (Audit)
Original Rule Text
4.1.8 The Divisional Accountant is further required to inspect periodically, under the orders of the Divisional Officer, the accounts records of sub-divisional offices to check a percentage of the initial accounts. While reporting the defects noticed to the Divisional Officer for his orders, the Divisional Accountant will be responsible for personally explaining the procedural defects and deficiencies to the Sub-Divisional Officers and their staff and for providing necessary instructions to them. The results of these inspections should also be placed on record for the information of the Accountant General (Audit); serious financial irregularities should however be reported promptly for his information though these might have been set right under the orders of the competent authority. All cases of defalcation or losses of public money, stores or other property, which require to be reported to the Pay and Accounts Officer/ Accountant General (A&E) and the Accountant General (Audit) under the financial rules of the Governments concerned, should be immediately reported to them.
# Checks by the Accountant General (A&E)/Pay and Accounts Officer
What This Means
The Divisional Accountant must periodically inspect the accounts records of sub-divisional offices, as directed by the Divisional Officer, to check a percentage of initial accounts. He must personally explain procedural defects to SDOs and their staff and provide instructions. The inspection results are recorded for the AG (Audit). Serious financial irregularities must be reported promptly to the AG even if already corrected locally. All cases of defalcation or losses of public money, stores, or property must be immediately reported to the Pay and Accounts Officer/AG (A&E) and 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
- 1Divisional Accountant must periodically inspect sub-divisional accounts records
- 2A percentage-based check of initial accounts is required
- 3Procedural defects must be personally explained to SDOs and staff
- 4Serious financial irregularities must be promptly reported to the AG even if corrected
- 5Defalcations and losses of public money/stores must be immediately reported
Practical Example
During a periodic visit to a sub-division, the Divisional Accountant discovers that the SDO has been making advance payments to a contractor without recording them in the Contractor's Ledger, and Rs 50,000 in store materials cannot be accounted for. He personally explains the correct ledger-keeping procedure to the SDO and his accounts clerk. He immediately reports the unaccounted stores (a possible loss of public property) to both the AG (A&E) and AG (Audit), even though the Divisional Officer has already ordered an investigation.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
How often should the Divisional Accountant inspect sub-divisional offices?▼
Why report serious irregularities even after they have been corrected?▼
What constitutes a defalcation?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.