Para 4.4.1 — MSO (Audit)
Original Rule Text
4.4.1 Objections noticed during audit of the monthly accounts and connected documents are to be communicated to the departmental officers in the form of audit notes as mentioned in paragraph 4.2.11. The objectives to be achieved by communicating the objections to the departmental officers are:
(i) to register, where necessary and in one shape or another, all irregularities in transactions as well as other points arising out of the examination of accounts and vouchers, unless these are trivial or the objection has been waived by the competent authority.
(ii) to convey the objections at once to the Divisional Officers and thereafter to pursue them till they are regularised or explained satisfactorily; and
(iii) to provide an opportunity to the Superintending Engineer to review, every month, objections relating to non-availability of or excess over financial sanctions as well as objections that highlight
(a) serious delays in the regularisation of excesses over sanctioned estimates/allotments; and
(b) absence of or excesses over administrative approval in respect of large projects or works.
Any other important points noticed in Audit should also be reported to the Superintending Engineer if the amounts involved are substantial, or the deviations from prescribed rules are serious, or these points do not receive adequate or prompt attention of the Divisional Officer.
What This Means
When audit finds irregularities in Public Works transactions, they must communicate these as audit notes to the departmental officers. The three objectives are: to register all non-trivial irregularities, to convey objections promptly and pursue them until resolved, and to give the Superintending Engineer a monthly opportunity to review objections about missing financial sanctions, excess expenditure over estimates, and delays in regularization. Serious or substantial issues must also be escalated to the Superintending Engineer.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Irregularities are communicated through audit notes to departmental officers
- 2All non-trivial irregularities must be registered in some form
- 3Objections must be conveyed immediately and pursued until regularized or explained
- 4Superintending Engineer reviews monthly objections on sanctions, excesses, and delays
- 5Substantial or serious deviations must be escalated to higher authorities
- 6Trivial objections or those waived by competent authority need not be registered
Practical Example
During audit of a PWD division, the auditor finds that a building renovation costing Rs 15 lakh was carried out without the required administrative approval, and the excess over the sanctioned estimate has not been regularized for eight months. The auditor includes this in the Audit Note Part I, sends it to the Divisional Officer, and also reports it to the Superintending Engineer due to the serious delay in regularization and the substantial amount involved.
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 difference between Part I and Part II of the Audit Note?▼
When should matters be escalated to the Superintending Engineer?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.