Para 4.2.15 — MSO (Audit)
Original Rule Text
4.2.15 As indicated in Annexure-I to Chapter-I of Section-III, the Senior Audit Officer/Audit Officer in charge of the Central Audit Support Section is responsible for the audit of sanctions to contracts for works, supplies, carriage, etc. Sanctions to contracts in respect of works registered in Part I of the Works Register accorded by authorities
higher than the Divisional Officer received in the Office of the Accountant General (A&E) are noted in Part II of the concerned Works Register by that office. Thereafter they are passed on to the Senior Audit Officer/Audit Officer in charge of the Central Audit Support Section for audit and final record division-wise, so that they are readily available for reference by the Central Audit Parties during audit of vouchers. Where arrangements exist for the receipt of copies of these sanctions in both the offices of the Accountant General (A&E) and the Accountant General (Audit), copies received by the former are retained by that office after being noted in the Works Register; these can be referred to by the Central Audit Parties during audit of the vouchers. The results of scrutiny of these contracts by the Central Audit Support Section should be made available to the Central Audit Parties before the audit of the transactions takes place and points to be examined during local inspection should be entered in the Register of Important Points for local audit.
# Sanctions to Fixed Charges and Miscellaneous Sanctions and Orders
What This Means
The Senior Audit Officer or Audit Officer heading the Central Audit Support Section is responsible for auditing sanctions to contracts for works, supplies, carriage, etc. For works tracked in Part I of the Works Register, contract sanctions from authorities above the Divisional Officer are first noted in Part II of the Works Register by the AG (A&E), then passed to the Support Section for audit. The results of this contract scrutiny must be shared with Central Audit Parties before they audit related transactions, and points for local inspection must be entered in the Register of Important Points.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Central Audit Support Section head is responsible for auditing contract sanctions
- 2Contract sanctions from higher authorities are noted in Part II of the Works Register
- 3After noting, they are passed to the Support Section for audit and filing by division
- 4Scrutiny results must reach Central Audit Parties before transaction audit
- 5Points for local inspection go into the Register of Important Points
Practical Example
The Chief Engineer sanctions a Rs 2 crore contract for constructing a bridge across multiple divisions. The AG (A&E) office records this contract in Part II of the Works Register for the relevant project. The contract file is then forwarded to the Senior Audit Officer heading the Central Audit Support Section, who scrutinizes it for compliance with tender procedures, rate reasonableness, and financial rules. His findings — say, that the mobilization advance clause exceeds the prescribed limit — are shared with the Central Audit Parties before they audit the monthly vouchers for this contract, and a note is entered in the Register of Important Points for the local inspection team.
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 Part II of the Works Register?▼
Why must scrutiny results be shared with Central Audit Parties before voucher audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.