Para 4.2.5 — MSO (Audit)
Original Rule Text
4.2.5 The Senior Auditor/Auditor in the Central Audit Party is primarily responsible for the audit of the accounts of one or more divisions as may be allotted to him subject to the overall supervision of and coordination by the Assistant Audit Officer/Section Officer who is also responsible for the audit of certain documents independently. They will audit the monthly accounts and schedules received from the Divisions in the Office of the Accountant General (A&E). It is, however, optional for the Accountant General (Audit) to entrust the audit of establishment and contingent expenditure accounted through the monthly accounts of Public Works divisions to the Central Audit Parties attending to the audit of establishment and contingent vouchers of other departments received with the treasury accounts.
What This Means
Within the Central Audit Party, the Senior Auditor or Auditor is primarily responsible for auditing the accounts of one or more allotted divisions, under the AAO/Section Officer's supervision. They audit monthly accounts and schedules at the AG (A&E) office. The AG (Audit) may optionally assign establishment and contingent expenditure from PWD monthly accounts to the regular Central Audit Parties handling treasury accounts, rather than the Works Audit Party.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Senior Auditor/Auditor handles audit of one or more divisions as allotted
- 2AAO/Section Officer provides overall supervision and coordination
- 3AAO/Section Officer also audits certain documents independently
- 4Monthly accounts and schedules are audited at the AG (A&E) office
- 5Establishment/contingent expenditure may optionally be handled by other Central Audit Parties
Practical Example
In a Central Audit Party, Senior Auditor Mr. Sharma is allotted two PWD divisions — Roads Division Lucknow and Buildings Division Lucknow. He audits their monthly accounts at the AG (A&E) office. His Section Officer, Mr. Verma, supervises his work, independently audits certain high-value vouchers, and coordinates with the Central Audit Support Section. The AG (Audit) has decided that establishment pay bills from these PWD divisions will be audited by the regular pay audit party rather than Mr. Sharma's works audit party.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why might establishment expenditure be handled by a different audit party?▼
What does the AAO/Section Officer audit independently?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.