Para 4.3.4 — MSO (Audit)
Original Rule Text
4.3.4 As mentioned earlier in paragraph 4.1.9, the monthly accounts and the supporting schedules, vouchers, etc. received from the Public Works Divisions, which constitute the source documents for audit, are subjected to a preliminary check by the Works Accounts Compilation Sections in the Office of the Accountant General (A&E) as provided in the Manual of Standing Orders (Accounts and Entitlements), Volume I. The important checks to be exercised by the Central Audit Parties are set out in this chapter.
- Monthly Account
What This Means
The monthly accounts and supporting documents from Public Works Divisions are first subjected to preliminary checks by the Works Accounts Compilation Sections in the A&E Office. After that, the Central Audit Parties perform their own set of important checks, which are detailed in this chapter. The source documents for audit include the monthly accounts, schedules, and vouchers from the divisions.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Monthly accounts and documents from PWD divisions are the source documents for audit
- 2Preliminary check is done by Works Accounts Compilation Sections in A&E Office
- 3Central Audit Parties perform additional important checks as specified in this chapter
- 4The preliminary check follows procedures in the Manual of Standing Orders (A&E) Vol I
Practical Example
A Public Works Division submits its monthly accounts, schedules, and 150 vouchers. The A&E Office's Works Accounts Compilation Section first verifies the arithmetic, classifies expenditure, and checks the compilation. The Central Audit Party then takes these pre-checked documents and performs substantive checks on financial sanctions, propriety, and compliance with rules.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the role of the Works Accounts Compilation Section?▼
What are the source documents for Public Works audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.