Para 4.2.12 — MSO (Audit)
Original Rule Text
4.2.12 A note book, in a suitable form, should be maintained by each Senior Auditor/Auditor for entering all points which cannot be noted in any part of the Works Register but on which action is required to be taken. Each such entry should be made concisely but in sufficient detail so that the action necessary may be readily understood. A note, with relevant references, should also be made against each entry in due course to indicate the action taken so that all points still requiring attention may be ascertained at any time. The Section Officer/Assistant Audit Officer shall undertake a monthly review of these note books.
What This Means
Each Senior Auditor or Auditor must maintain a note book to record all audit points that cannot be noted in the Works Register but require follow-up action. Entries must be concise yet detailed enough for the required action to be understood. As action is taken on each point, a note with references must be recorded against the entry so that outstanding items can be identified at any time. The Section Officer or AAO reviews these note books monthly.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Each auditor maintains a note book for points not recordable in the Works Register
- 2Entries must be concise but sufficiently detailed for action
- 3Follow-up action must be recorded against each entry with relevant references
- 4Outstanding items should be identifiable at any time
- 5Monthly review of note books by the Section Officer/AAO is mandatory
Practical Example
While auditing a division's accounts, a Senior Auditor notices that a contractor was paid mobilization advance but the bank guarantee submitted is about to expire. This cannot be noted in the Works Register, so she enters it in her note book: 'Division X, Work ABC — BG for mobilization advance Rs 10L expires 30 April. Check if renewed.' Next month, after verifying the BG was renewed, she records the follow-up: 'BG renewed till 31 Oct, copy in voucher file.' The Section Officer reviews all such entries during his monthly check.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is a separate note book needed when the Works Register exists?▼
How often are the note books reviewed?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.