Para 6.1.26 — Instructions for inspecting Public Works Offices,
Original Rule Text
6.1.26 Instructions for conducting inspections of Public Works Offices, Public Sector Banks and Public Debt Offices are contained in Chapters 2,3 and 4 of this Section and in the Secret Memorandum of Instructions regarding the Extent of Audit. If, in addition to these instructions, any detailed or supplementary instructions are considered necessary for the guidance of the Inspecting Officer, such instructions should be prescribed in the local manuals or Memoranda of Instructions. The use of any form of questionnaire is prohibited.
- Annexure (See Para 6.1.7) Distribution of work among personnel in Civil Audit Parties
I Civil Audit Party consisting of an Audit Officer, an Assistant Audit Officer/Section Officer and two Senior Auditors
# A. Audit Officer
The duties and responsibilities assigned to the Inspecting Officer according to the provisions in Section VI of this Manual are sufficiently exhaustive. Besides performing the coordinating functions to achieve overall efficiency in performance and seeing that necessary processes of audit of the various documents have been carried out by the staff under him, the Audit Officer will also do a certain amount of original work and examine personally with reference to original documents all important points raised by the staff. He should personally review all tenders and agreements, particularly those of high value, and also see whether the state of accounts in the office inspected is satisfactory. He should himself draft the Inspection Report and discuss it with the head of the office inspected, whenever he is present at the close of the inspection.
The Audit Officer should ensure that physical verification of cash as per the records is done by the Drawing and Disbursing Officer in his presence and include comments, if any, arising from such verification in the Inspection Report.
B. Assistant Audit Officer/Section Officer
(i) Audit of the accounts of receipts.
(ii) Audit of the accounts of stores.
(iii) Examination of the Cash book. Notes:
(a) When the party is unsupervised, the Assistant Audit Officer/Section Officer should ensure that physical verification of cash as per the records is verified by the Drawing and Disbursing Officer in his presence and include comments, if any, arising from such verification in the Inspection Report.
(b) In cases where close supervision of the Senior Auditor's work in regard to issue of audit memos and check of disposal of previous Inspection reports are required, the assistance of the Senior Auditors may be availed of for the routine checking of receipts and payments under this item of work, subject, of course, to the overall responsibility and supervision resting with the Assistant Audit Officer/Section Officer.
(iv) Examination of the vouchers for the months selected for test check which were submitted to Central Audit and made available to the party by the Headquarters, with the original records, contract documents, etc.
(v) Audit of all vouchers not submitted to Central Audit.
(vi) Verification of drawals from and deposits into treasury with reference to treasury records.
Note: The instructions in
Note
(b) below item
(iii) are applicable to this item of work also.
(vii) Examination of the points marked by Central Audit for special investigation.
(viii) Audit of works expenditure.
(ix) Scrutiny of accounts of stores, equipment, etc. received under various foreign aid programmes.
(x) Examination of Departmental inspection reports. C. Senior of the two Senior Auditors
(i) Examination of service books, service rolls, broadsheets and ledgers in respect of Provident Fund accounts of Group D staff.
(ii) Study of files containing important rules/orders issued by Government in respect of the institution under local audit and matters dealt with by it and of the Dictionary of References.
(iii) Check of disposal of previous inspection reports.
(iv) Triennial audit of taccavi accounts.
(v) Audit of expenditure incurred by State Government in connection with large gatherings of political organisations.
(vi) Scrutiny of establishment pay bills.
(vii) Audit of travelling allowance bills.
(viii) Examination of register of undisbursed pay and allowances.
(ix) Scrutiny of register of advances.
(x) Examination of accounts of immovable properties like land, buildings and other assets. D. Junior of the two Senior Auditors
(i) Scrutiny of Dead Stock Register.
(ii) Examination of Register of Empties.
(iii) Examination of Stamp Accounts.
(iv) Scrutiny of Register of Deposits.
(v) Examination of Log books and diaries of Government vehicles.
(vi) Scrutiny of Register of Stationery.
(vii) Examination of Register of Uniforms.
(viii) Scrutiny of Register of Books and Periodicals.
(ix) Scrutiny of Provident Fund accounts of Group D employees. II Civil Audit Parties consisting of an Audit Officer, two Assistant Audit Officers/Section Officers and one Senior Auditor A. Audit Officer Same as those detailed in I.A above. B. Assistant Audit Officer Sl. Nos. (ii), (iii), (iv),
(vi) and
(ix) in I.B and Sl. Nos. (ii), (vi),
(vii) and
(viii) in I.C above. C. Section Officer Sl. Nos. (i), (v), (vii),
(viii) and
(x) in I.B and Sl. Nos. (i), (iii), (iv), (v),
(ix) and
(x) in I.C above. D. Senior Auditor Same as those detailed in I.D above.
- Chapter–2 Inspection of Public Works Offices
- Arrangements for inspection
What This Means
Instructions for inspecting Public Works Offices, Public Sector Banks, and Public Debt Offices are found in Chapters 2, 3, and 4 of this Section, supplemented by the Secret Memorandum. Any additional detailed instructions should be placed in local manuals. Importantly, the use of questionnaires during inspections is explicitly prohibited. The paragraph also provides a detailed annexure showing how work should be distributed among audit party members.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1PWD inspection instructions are in Chapter 2, PSB in Chapter 3, Public Debt in Chapter 4
- 2The Secret Memorandum supplements these chapter-specific instructions
- 3Additional instructions should be in local manuals, not ad hoc documents
- 4Use of any form of questionnaire during inspections is PROHIBITED
- 5Detailed work distribution among party members (Audit Officer, AAO/SO, Senior Auditors) is prescribed
- 6The Audit Officer coordinates, reviews tenders/agreements, drafts the report, and oversees cash verification
Practical Example
An Audit Officer leading a four-member party to inspect a PWD division assigns work as per the annexure: the Section Officer handles receipts, stores, and cash book examination; the senior of the two Senior Auditors takes service books and establishment bills; the junior Senior Auditor covers dead stock, stamp accounts, and vehicle log books. The Audit Officer personally reviews all high-value contracts and tenders, coordinates the team's work, and drafts the final Inspection Report after discussing it with the Executive Engineer.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are questionnaires prohibited in inspections?▼
Why must the Audit Officer personally verify cash?▼
Can an unsupervised party (without an Audit Officer) conduct physical cash verification?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.