Para 4.3.11 — MSO (Audit)
Original Rule Text
4.3.11 During audit of the Schedule of Works Expenditure it should be seen that:
(i) reference to the communication intimating the amount of sanctioned estimate/allotment is given in the schedule in cases where expenditure appears for the first time;
(ii) the progressive expenditure does not exceed the amount of the sanctioned estimate or the allotment sanctioned for individual works or item of expenditure or groups of works or items of expenditure and action is being taken for regularisation of excesses, if any, over the estimate/allotment;
(iii) action for fixation or revision of license fee has been taken on works connected with residential buildings being shown as having been completed; and
(iv) the prescribed certificate has been recorded by the Divisional Accountant, as required under
Note 1 below para 22.4 of the Central Public Works Account Code, in cases where schedule dockets are not required to be submitted (vide
Note 1 below Article 211 of the Account Code, Volume III).
# Schedule of Deposit Works
What This Means
When auditing the Schedule of Works Expenditure, the auditor must check four key aspects: that the sanctioned estimate/allotment reference is given when expenditure first appears, that progressive expenditure does not exceed the sanctioned estimate or allotment (with regularization of any excess), that license fee fixation or revision has been initiated for completed residential buildings, and that the Divisional Accountant has recorded the prescribed certificate where schedule dockets are not required.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1First-time expenditure entries must reference the sanctioned estimate/allotment communication
- 2Progressive expenditure must not exceed sanctioned estimate or allotment
- 3Any excess must have regularization action in progress
- 4License fee action is required when residential building works are shown as completed
- 5Divisional Accountant's prescribed certificate is needed where dockets are not required
Practical Example
Auditing a division's Schedule of Works Expenditure, the auditor finds a new entry for 'Construction of Type-II Quarters, Phase 2' with progressive expenditure of Rs 45 lakh but no reference to the sanction communication. She raises this as a deficiency. For another work — 'Renovation of Officers' Quarters' — shown as completed three months ago with Rs 30 lakh spent, she checks whether license fee fixation has been initiated for the renovated quarters and finds no action taken. She raises an audit memo directing the Divisional Officer to take immediate steps for license fee revision.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must sanction references be given when expenditure first appears?▼
Why is license fee action important for completed residential buildings?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.