Para 6.2.1 — MSO (Audit)
Original Rule Text
6.2.1 The Accountant General should arrange for the inspection and test audit of the accounts of each Public Works Division by an Audit Officer of his establishment according to the programme of inspections, the principles of which are settled from time to time in consultation with the Comptroller and Auditor General.
Note: As regards Audit planning for local inspection, the instructions contained in Chapter 1 of this Section should be referred to.
What This Means
The Accountant General must arrange for inspection and test audit of every Public Works Division's accounts. This is done by an Audit Officer from the AG's establishment, following an inspection programme whose principles are settled in consultation with the Comptroller and Auditor General. For planning these inspections, the instructions in Chapter 1 of the relevant Section should be referred to.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AG must arrange inspection and test audit of each Public Works Division
- 2Inspection is conducted by an Audit Officer from the AG's establishment
- 3Programme principles are settled in consultation with the CAG
- 4Audit planning instructions from Chapter 1 of the Section apply
Practical Example
The AG (Audit) of a state prepares the annual inspection schedule for all 25 PWD divisions in the state. Each division is assigned an Audit Officer and party dates based on the programme principles agreed with the CAG. The schedule ensures every division receives an inspection within the prescribed periodicity.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Who decides the inspection programme for Public Works Divisions?▼
Can a non-audit officer conduct the inspection?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.