Para 5.1.1 — MSO (Audit)
Original Rule Text
5.1.1 The checks to be exercised in the office of the Accountant General (Audit) on the Monthly Cash Account and supporting documents are detailed in the succeeding paragraphs. The Accountants General (Audit) are empowered to add any other check/checks which they may like to exercise on the accounts/documents taking into account the provisions in the codes/manuals of the State Government and other local conditions.
- Source documents
What This Means
This paragraph sets the scope for auditing Forest Officers' accounts. The AG (Audit) office must check the Monthly Cash Account and all supporting documents using the checks described in the subsequent paragraphs. Importantly, Accountants General (Audit) have the authority to prescribe additional checks beyond those listed, based on state-specific rules, manuals, and local conditions.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1The AG (Audit) must check the Monthly Cash Account and all supporting documents of Forest Officers
- 2Specific checks are detailed in the succeeding paragraphs of this section
- 3AGs (Audit) can add additional checks based on state government codes and manuals
- 4Local conditions and state-specific provisions can warrant extra scrutiny
- 5This provides the overarching framework for forest accounts audit
Practical Example
The AG (Audit) of a state with extensive forest cover notices that the state Forest Manual has specific rules about timber revenue accounting not covered in the standard MSO checks. She issues an office order adding a supplementary check requiring auditors to verify timber sale proceeds against the state-prescribed registers during audit of forest divisions.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can the AG (Audit) reduce the checks prescribed in the MSO?▼
What are the source documents mentioned for forest audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.