Para 4.2.4 — MSO (Audit)
Original Rule Text
4.2.4 As mentioned in Section-III, Chapter-1, Central Audit is undertaken by Central Audit Support Sections, assisted by Central Audit Parties, the former in charge of an Audit Officer or Senior Audit Officer and the latter in charge of an Assistant Audit Officer or Section Officer. The primary responsibility for the audit of the accounts of Public Works Divisions and the related other functions rests with the staff of these Sections and parties. The Accountant General (Audit) will decide the actual distribution of work based on local requirements and keeping in view the instructions contained in Section-III, Chapter-1.
What This Means
Central Audit is carried out by Central Audit Support Sections (headed by an Audit Officer or Senior Audit Officer) with assistance from Central Audit Parties (headed by an AAO or Section Officer). These teams bear primary responsibility for auditing PWD division accounts and related functions. The AG (Audit) decides how to distribute work among these sections and parties based on local requirements and guidelines from Section III Chapter 1.
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 Sections are headed by Audit Officer/Senior Audit Officer
- 2Central Audit Parties are headed by AAO/Section Officer
- 3Primary responsibility for PWD accounts audit rests with these teams
- 4AG (Audit) determines actual work distribution based on local needs
- 5Distribution follows instructions in Section III Chapter 1
Practical Example
An AG (Audit) office handles 15 PWD divisions in the state. The AG organizes two Central Audit Support Sections, each headed by an Audit Officer. Under them, six Central Audit Parties are formed, each led by a Section Officer responsible for 2-3 divisions. The AG distributes divisions considering workload, geographic proximity, and staff expertise — ensuring a highway-heavy division goes to a party whose Section Officer has prior roads experience.
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 the difference between Central Audit Support Section and Central Audit Party?▼
Can the AG (Audit) change the prescribed work distribution?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.