Para 4.4.17 — MSO (Audit)
Original Rule Text
4.4.17 A suitable register should be maintained in the Central Audit Support Section for watching the prompt disposal of Parts I and II of the Audit Notes. The Assistant Audit Officer/Section Officer should review this register weekly and take any action that may be necessary, and at least once a month the register should be submitted to the Senior Audit Officer/Audit Officer.
What This Means
A register must be maintained in the Central Audit Support Section to track the timely disposal of both Parts I and II of Audit Notes. The Assistant Audit Officer/Section Officer must review this register weekly and take necessary action. At least once a month, the register should be submitted to the Senior Audit Officer/Audit Officer for review.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1A register tracks the disposal status of Audit Notes (Parts I and II)
- 2Weekly review by the Assistant Audit Officer/Section Officer is mandatory
- 3Monthly submission to the Senior Audit Officer/Audit Officer is required
- 4This ensures prompt follow-up and prevents audit notes from remaining pending indefinitely
Practical Example
The AAO reviews the disposal register every Monday and notices that Part I of the Audit Note for Division X, issued two months ago, has not been returned. They send a reminder to the Divisional Officer. At the end of the month, they submit the register to the Senior Audit Officer, who sees that three divisions have overdue responses and authorizes escalation letters to the respective Superintending Engineers.
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 meant by 'disposal' of Audit Notes?▼
Why are weekly and monthly reviews required?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.