Para 4.3.24 — MSO (Audit)
Original Rule Text
4.3.24 The Schedule of Miscellaneous Works Advances (Form PWA 32) will detail individually only the items affected during the month. The schedules relating to the month of September and March are required to be accompanied by a list of items outstanding for more than six months. Receipt of these lists will be watched in Central Audit, while their completeness will be checked in local audit at the time of examining the Divisional Suspense Register relating to Miscellaneous Works Advances. In the audit of “Miscellaneous Works Advances”, a distinction should be made between items that represent regular transactions correctly pertaining to this head and those that are indicative of either a disregard of any financial rule, or losses, retrenchments and errors awaiting adjustment. It should be seen that action is being taken by the Divisional Officer for the clearance of both categories of items. Those of the latter category should be registered in the Objection Book.
# Schedule of Purchases
What This Means
The Schedule of Miscellaneous Works Advances (Form PWA 32) only lists items that changed during the month. For September and March, it must include a list of items outstanding for more than six months. Audit must distinguish between legitimate transactions and those indicating rule violations, losses, or errors. Items in the latter category should be recorded in the Objection Book.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Only items affected during the month appear in the schedule
- 2September and March schedules must include items outstanding over six months
- 3Receipt of six-month lists is watched in Central Audit; completeness is checked in local audit
- 4Distinguish between regular transactions and those indicating irregularities or losses
- 5Items indicating rule violations or losses go into the Objection Book
- 6Divisional Officer should be clearing both categories of items
Practical Example
During audit of the March accounts, an auditor receives the Schedule of Miscellaneous Works Advances along with the list of items outstanding over six months. They find an advance of Rs 3 lakh given to a contractor eight months ago with no progress. Since this indicates a possible financial irregularity, they record it in the Objection Book and write to the Divisional Officer seeking an explanation and recovery action.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are September and March schedules special?▼
What is the Objection Book?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.