Para 4.2.3 — MSO (Audit)

MSO (Audit)mso-audit

4.2.3 Some important source documents to be looked into by Central Audit are:
(i) Accounts with schedules and dockets.
(ii) Vouchers.
(iii) Works Register.
(iv) Sanctions to Contracts.
(v) Sanctions to fixed charges and miscellaneous sanctions and orders.
- Arrangements for Central Audit

What This Means

This paragraph lists the five categories of important source documents that the Central Audit team must examine. These are: the accounts with schedules and dockets, vouchers, the Works Register, sanctions to contracts, and sanctions to fixed charges along with miscellaneous sanctions and orders. These documents form the core material for Central Audit of works transactions.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

1Five categories of source documents for Central Audit are specified
2Accounts with schedules and dockets are the primary records
3Vouchers provide evidence of individual transactions
4Works Register tracks progressive expenditure against sanctions
5Contract sanctions and fixed charge/miscellaneous sanctions complete the picture

Practical Example

A newly posted Central Audit Party auditor receives training on what documents to examine. His Section Officer explains: 'Start with the monthly accounts and schedules to get the overall picture, then check individual vouchers for contractor payments. Cross-reference against the Works Register for progressive expenditure, verify contract sanctions for rate and term compliance, and check fixed charge sanctions for work-charged staff deployed on the project.'

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

How do these source documents differ from those listed in Para 4.1.2?▼

Para 4.1.2 lists eight categories of source documents for all stages of works audit. This paragraph lists five categories specifically relevant to Central Audit, excluding items like cash/stock accounts, estimates, and computed tenders that are primarily checked at other stages.

Are these the only documents Central Audit examines?▼

These are the 'important' source documents. Central Audit may also need to refer to other records and correspondence as needed, but these five categories form the core documentation that must be systematically examined.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Para 4.2.3 — MSO (Audit)

Original Rule Text

What This Means

Key Points

Practical Example

Frequently Asked Questions

Related Rules