Para 4.2.16 — MSO (Audit)
Original Rule Text
4.2.16 Sanctions relating to fixed or periodical charges whether in connection with workcharged establishment or other services, as well as miscellaneous sanctions and orders, such as sanctions to local purchase of imported stores, sanctions to remission of revenue, etc., should be scrutinized in Central Audit by the Central Audit Support Section. This scrutiny should be supplemented by a test check of the Divisional Register of Sanctions to Fixed Charges and Register of Miscellaneous Sanctions.
- Chapter–3 Audit of Monthly Accounts and Related Records
- Audit Objectives and Scope
What This Means
Sanctions relating to fixed or recurring charges (like work-charged establishment salaries) and miscellaneous sanctions (such as sanctions for local purchase of imported stores or remission of revenue) must be scrutinized by the Central Audit Support Section during Central Audit. This scrutiny should be supplemented by test-checking the division's Register of Sanctions to Fixed Charges and Register of Miscellaneous Sanctions during local inspections.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Fixed/periodical charge sanctions include work-charged establishment and similar recurring items
- 2Miscellaneous sanctions cover local purchase of imported stores, revenue remission, etc.
- 3Central Audit Support Section scrutinizes these sanctions centrally
- 4Test check of divisional registers supplements the central scrutiny during local audit
Practical Example
A PWD division receives sanction for employing 10 work-charged staff on a construction project at specified pay scales, and a separate sanction for local purchase of imported plumbing fittings worth Rs 3 lakh. Both sanctions are scrutinized by the Central Audit Support Section to verify they are within the delegated powers and follow prescribed procedures. During the next local inspection, the inspecting officer also test-checks the division's Register of Sanctions to Fixed Charges to ensure all such sanctions are properly recorded and the staff are actually deployed on the sanctioned work.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What are fixed charges in the context of works audit?▼
Why is a test check of divisional registers needed in addition to central scrutiny?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.