Para 4.2.1 — MSO (Audit)
Original Rule Text
4.2.1 The instructions contained in this chapter and the subsequent chapters of this Section are intended primarily for the Central Audit Support Sections and Central Audit Parties responsible for the audit of those transactions of the Public Works Department which are brought to account by Divisional Officers of the Department in accordance with the directions contained in the Account Code, Volume-III and the Financial Rules of the Government concerned. Subject to such exceptions as may be authorized by the Accountant General with the previous concurrence of the Comptroller and Auditor General, the instructions in this Section should be followed by other sections or parties of the Audit Office entrusted with the audit of the works mentioned in Article 4 of the Account Code, Volume-III.
What This Means
The instructions in this chapter and subsequent chapters of this Section are primarily meant for Central Audit Support Sections and Central Audit Parties who audit PWD transactions accounted for by Divisional Officers following the Account Code Volume III and relevant financial rules. These same instructions should be followed by any other audit sections or parties dealing with works audit, unless the AG has authorized exceptions with CAG concurrence.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Instructions are primarily for Central Audit Support Sections and Central Audit Parties
- 2They cover audit of PWD transactions per Account Code Volume III
- 3Other audit sections handling works must also follow these instructions
- 4Exceptions require AG authorization with prior CAG concurrence
Practical Example
A state AG (Audit) office has a special audit section that handles irrigation works separately from the regular Central Audit Parties. Although this section is not the primary intended audience, it must follow the same instructions prescribed in this chapter for works audit. If the AG wants this section to follow any modified procedures, he must first obtain the CAG's concurrence before implementing the change.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Who are the Central Audit Parties?▼
Can the AG modify these instructions for local conditions?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.