Para 5.1.9 — MSO (Audit)
Original Rule Text
5.1.9 It should be seen during audit that sufficient details have been furnished in Column 8 of the Classified Abstract of Revenue and Expenditure so that the charges can be easily understood and checked. It should also be seen that the ‘Remarks’ column of the Abstract contains
(i) the authority for charges not within the powers of sanction of the officer submitting the accounts; and
(ii) the expenditure incurred previously on works spread over two or more months.
- Schedules of Transactions with Other Agencies
What This Means
Auditors must verify that Column 8 of the Classified Abstract of Revenue and Expenditure (Form FA5) contains enough detail for charges to be clearly understood and checked. The Remarks column must also include the sanction authority for charges exceeding the submitting officer's powers and must show the previous expenditure on works that span more than one month.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Column 8 of Form FA5 must have sufficient detail for each charge to be understood and verified
- 2The Remarks column must cite the authority for charges beyond the officer's own sanctioning powers
- 3Previous expenditure on multi-month works must be noted in the Remarks column
- 4This enables auditors to check cumulative expenditure against sanctions
- 5Incomplete information in the Abstract hampers effective audit
Practical Example
An auditor reviewing the Classified Abstract for a Forest Division finds an entry of Rs 6 lakh for 'miscellaneous works' in Column 8 with no further detail. She asks for clarification because the description is too vague for audit verification. She also checks the Remarks column for a plantation work spread over three months and confirms that it shows Rs 4 lakh spent in previous months, making the cumulative total Rs 10 lakh, which she then verifies against the Conservator's sanction.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is it important to show previous expenditure for multi-month works?▼
What should the auditor do if Column 8 lacks sufficient detail?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.