Para 4.2.6 — MSO (Audit)
Original Rule Text
4.2.6 As far as possible, Section Officers and Assistant Audit Officers selected for posting in the Works Audit Branch should be those who have had adequate training as a Divisional Accountant.
# Audit Procedure
What This Means
Section Officers and Assistant Audit Officers posted to the Works Audit Branch should preferably have prior experience and training as a Divisional Accountant. This ensures they understand the PWD accounting system, the role of the Divisional Accountant, and the nature of works transactions they will be auditing.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Prior Divisional Accountant training is preferred for Works Audit Branch officers
- 2This ensures familiarity with PWD accounting systems and procedures
- 3The requirement applies to both Section Officers and AAOs
- 4This is a 'should' provision — strongly recommended but not an absolute mandate
Practical Example
When the AG (Audit) office needs to post a new Section Officer to the Works Audit Branch, the Establishment section reviews available officers. Mr. Kumar, who served as Divisional Accountant in a PWD division for three years before joining audit, is preferred over Ms. Rao who has experience only in treasury audit. Mr. Kumar's understanding of measurement books, contractor billing, and stock accounts makes him better equipped to audit works transactions effectively.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is Divisional Accountant experience important for Works Audit?▼
Is this a mandatory requirement?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.