Para 4.2.7 — MSO (Audit)
Original Rule Text
4.2.7 The work of audit should be taken up immediately on completion of each month’s accounting work by the Works Accounts Compilation Sections in the office of the Accountant General (A&E). The programme of audit and deployment of Central Audit Parties for the purpose will be determined by the Senior Audit Officer/ Audit Officer in charge of the Central Audit Support Section, in consultation with the Office of the Accountant General (A&E). The Senior Auditor/Auditor of the Central Audit Party should examine the several schedules, schedule dockets, vouchers, etc., received in support of the monthly accounts and audit them in detail in accordance with the general, as well as special instructions, prescribed in the relevant chapters of this Manual. The Assistant Audit Officer/Section Officer will similarly undertake the Audit of the schedules and vouchers assigned to him. Audit of the vouchers need not wait for completion of postings in the Works Registers by the Accounts Office. Instances of slippages in completion of postings should, however, be brought to the notice of the Accountant General (A&E).
What This Means
Audit work must begin immediately after the AG (A&E) office completes each month's accounting compilation. The Senior Audit Officer/Audit Officer of the Central Audit Support Section determines the audit programme and deployment of parties in consultation with the AG (A&E). The auditors examine schedules, dockets, and vouchers following both general and special instructions. The AAO/Section Officer also audits documents assigned to him. Importantly, voucher audit need not wait for Works Register postings to be completed, though delays in postings should be flagged to the AG (A&E).
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit starts immediately after AG (A&E) completes monthly compilation
- 2Audit programme is set by the Support Section head in consultation with AG (A&E)
- 3Auditors examine schedules, dockets, and vouchers per prescribed instructions
- 4Voucher audit need not wait for Works Register postings
- 5Delays in Works Register postings should be reported to AG (A&E)
Practical Example
The AG (A&E) office completes compilation of the September monthly accounts for all PWD divisions by October 20. The Senior Audit Officer immediately deploys Central Audit Parties — Party A starts with Highway Division accounts while Party B takes up Irrigation Division accounts. The Senior Auditor in Party A begins examining vouchers on October 21 even though the Works Register postings for September are still pending. He flags the pending postings to the AG (A&E) through his Section Officer.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why can voucher audit proceed without Works Register postings?▼
Who decides which party audits which division?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.