Para 4.2.14 — MSO (Audit)
Original Rule Text
4.2.14 Arrangements may also be made for the communication of similar points noticed by other audit sections and requiring pursuance in local audit to the Auditor in the Works Audit Department so that these are also noted by him and are not lost sight of.
- Audit of Sanctions to Contracts
What This Means
Arrangements should be made so that audit points noticed by other audit sections (not just the Works Audit team) that need to be followed up during local inspection of PWD divisions are communicated to the Works Audit Auditor. This ensures that no audit observation from any section is lost or overlooked during local inspections of the division.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Points from other audit sections requiring local follow-up must be shared with Works Audit
- 2This ensures cross-section coordination in audit follow-up
- 3The Auditor in Works Audit Department records these points
- 4Prevents audit observations from being lost between sections
Practical Example
The Establishment Audit section, while auditing pay bills of a PWD division, notices that several temporary staff on a project have been drawing pay for over two years without proper sanction for their continued employment. Since this needs verification during local inspection of the PWD division, the Establishment section communicates this point to the Works Audit Auditor handling that division. The Auditor notes it in his inspection note book, ensuring the Inspecting Officer checks the staff deployment records during the next local visit.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why can't each section follow up its own points during local inspection?▼
What kind of points might other audit sections raise?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.