Para 4.2.11 — MSO (Audit)
Original Rule Text
4.2.11 On completion of the audit and review, the Assistant Audit Officer/Section Officer should sign the pass order recorded by the Senior Auditor on the monthly account. He should also forward to the Central Audit Support Section a certificate of completion of audit and review, along with the selection register and copies of audit notes/memos. These audit notes/memos will be scrutinized and issued by the Central Audit Support Section with copy to the Accountant General (A&E) as envisaged in paragraph 3.1.30.
- Maintenance of
Note Books
What This Means
Once audit and review are complete, the Assistant Audit Officer or Section Officer signs the pass order that the Senior Auditor has recorded on the monthly account. He then sends a certificate of completion along with the selection register and copies of audit notes/memos to the Central Audit Support Section. That section scrutinizes and issues the audit notes/memos, with a copy to the AG (A&E), following the procedure in paragraph 3.1.30.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AAO/Section Officer signs the pass order on the completed monthly account
- 2A certificate of completion of audit is forwarded to the Central Audit Support Section
- 3Selection register and copies of audit notes/memos accompany the certificate
- 4Central Audit Support Section scrutinizes and issues the audit notes/memos
- 5A copy goes to the AG (A&E) as per paragraph 3.1.30
Practical Example
After completing audit of the October monthly account of a PWD division, the Section Officer signs the pass order on the account. He prepares a completion certificate and forwards it to the Central Audit Support Section along with three audit memos and the selection register highlighting significant findings. The Support Section reviews the memos, ensures they are properly drafted, and issues them to the Divisional Officer with a copy to the AG (A&E) for necessary accounting action.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the 'pass order' on a monthly account?▼
What is the role of the Central Audit Support Section in issuing audit notes?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.