Para 4.3.32 — MSO (Audit)

4.3.32 The general principles and rules of audit governing audit of expenditure are also applicable to the vouchers received with the Monthly Accounts of Divisional Officers. The important points relating to the audit of vouchers are as follows:

(i) If it is noticed, as a result of audit, that an excess or short payment has been made on a voucher received in support of a claim for a work

executed by another division, the discrepancy should be notified to both the originating divisions and the division finally adjusting the charge.

(ii) As far as possible, payments to contractors agreements with whom have been sanctioned by authorities higher than the Divisional Officer should be scrutinised to verify that there are no unauthorised deviations from agreed upon rates and other relevant conditions, as communicated by the sanctioning authority.

Note: In respect of payments to contractors against contracts sanctioned by the Divisional or Sub-divisional Officers, the rates allowed should be checked with the schedule of rates wherever the schedule of rates has been prescribed and where there is a clear indication that the rates are based on the schedule and expressed as either equal to those prescribed therein or as a percentage above or below the schedule of rates.

(iii) Payments made to other contractors on their first or final bills or on running account bills should be generally examined to ensure that the value of work done or supplies made is not in excess of the financial limits up to which a Divisional Officer is empowered to accept tenders or contracts.

(iv) Availability of the necessary sanctions in respect of charges requiring a special sanction should be verified. If the charges relate to works connected with a project costing Rupees one crore or more and on the execution of which two or more Public Works or Irrigation Divisions are engaged, it should be verified that the charges have been noted against the sanction entered in the Works Register.

(v) It should be seen that new supplies of tools and plant for which payments have been made have been brought on to the relevant numerical or quantitative accounts. This check should be exercised during local inspection of the Division, except in the case of special Tools and Plant, the numerical account relating to which should accompany the Monthly Account of the Division (see Article 41 of Account Code, Volume-III) and be checked in Central Audit with reference to the voucher or account pertaining to the charge.

(vi) Land Award Statements are received, checked, and disposed of by the Office of the Accountant General (A&E). The procedure to be observed in this regard will be prescribed by the Accountant General (A&E) with reference to the rules made by Government for payment of compensation for land taken under the Land Acquisition Act. The payment vouchers should be audited against the award statements and entries in the register of land charges maintained by the Accountant General (A&E).

What This Means

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

• 1Excess or short payments on inter-divisional vouchers must be notified to both divisions
• 2Contractor rates must match sanctioned rates or schedule of rates
• 3Payments must not exceed the Divisional Officer's tender acceptance limits
• 4Special sanctions must be verified for charges requiring them
• 5New tools and plant purchases must appear in numerical/quantitative accounts
• 6Land Award Statements are processed by the AG (A&E) office

Practical Example

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.