Para 4.4.16 — MSO (Audit)
Original Rule Text
4.4.16 It should be seen that the explanations and replies of the Divisional Office are signed by the Divisional Officer himself and not by the Divisional Accountant, and, if a statement contains a sanction or order which is to form the authority or basis for the removal of an objection or the acceptance of a transaction in audit, that the sanction or order, as the case may be, is signed by the competent authority.
What This Means
The auditor must verify that replies and explanations on Audit Notes are signed by the Divisional Officer personally, not by the Divisional Accountant. If a reply contains a sanction or order that will be used to clear an objection, the auditor must ensure it is signed by the competent authority who has the power to issue such sanctions.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Replies on Audit Notes must be signed by the Divisional Officer, not the Divisional Accountant
- 2Sanctions and orders used to clear objections must come from the competent authority
- 3The signature of the competent authority must be verified before accepting a sanction
- 4This ensures accountability and proper delegation of authority
Practical Example
An Audit Note returns with replies signed by the Divisional Accountant instead of the Executive Engineer (the Divisional Officer). The auditor rejects the response and requests that the Executive Engineer personally sign the explanations. Additionally, a sanction for excess expenditure of Rs 5 lakh is attached but signed by an officer below the required level — the auditor points out that only the Superintending Engineer or above can sanction this amount.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why can't the Divisional Accountant sign the replies?▼
What if a sanction is signed by an officer without adequate authority?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.