Para 4.1.9 — MSO (Audit)
Original Rule Text
4.1.9 The monthly accounts, schedules, schedule dockets and vouchers received in the office of the Accountant General (A&E) are subjected to a preliminary check in that office in accordance with the instructions contained in Volume-I of the Manual of Standing Orders (Accounts and Entitlements). Where under the departmentalized system of accounts the monthly accounts are rendered to the Pay and Accounts Officer, this check is conducted by the Pay and Accounts Office in accordance with the instructions in the departmental manual.
- Central Audit
# A. General Checks
What This Means
When the monthly accounts, schedules, schedule dockets, and vouchers from PWD divisions arrive at the AG (A&E) office, they undergo a preliminary check as per the Manual of Standing Orders (Accounts and Entitlements) Volume I. In a departmentalized system where accounts go to the Pay and Accounts Officer instead, the preliminary check is done by the Pay and Accounts Office following its own departmental manual. This preliminary check precedes the Central Audit stage.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Preliminary check of monthly accounts happens at the AG (A&E) office
- 2This check follows Volume I of the MSO (Accounts and Entitlements)
- 3In departmentalized systems, the Pay and Accounts Office does this check
- 4The PAO follows instructions in its departmental manual
- 5This is the second stage of works audit, before Central Audit
Practical Example
A PWD division submits its March monthly account with 150 vouchers, 8 schedules, and supporting dockets to the AG (A&E) office. The compilation section at the AG (A&E) office performs a preliminary check — verifying that the accounts are complete, schedules tally with the monthly account summary, and vouchers are properly referenced. This verified material then moves to the AG (Audit) office for Central Audit, the third stage of the audit process.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What does the preliminary check at the AG (A&E) office cover?▼
What is the departmentalized system of accounts?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.