Para 6.2.10 — MSO (Audit)
Original Rule Text
6.2.10 The Test Audit
Note should then be sent to the Divisional Officer for remarks and return, and the points raised therein should be dealt with and settled in the manner prescribed for Audit Notes in Section-IV, Chapter-4.
What This Means
After the Test Audit Note is prepared, it must be sent to the Divisional Officer so they can provide their remarks and return it. Any points raised in the note are then dealt with and settled using the same procedure prescribed for Audit Notes in Section-IV, Chapter-4 of the MSO.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Test Audit Note must be sent to the Divisional Officer for remarks
- 2Divisional Officer must return it after providing responses
- 3Settlement follows the procedure prescribed for Audit Notes in Section-IV, Chapter-4
Practical Example
After inspecting a PWD division, the audit party prepares a Test Audit Note listing 15 observations on minor account discrepancies. This note is sent to the Executive Engineer (Divisional Officer), who reviews each point, provides explanations or corrective action details, and returns the note within the prescribed timeframe. Unresolved points are then pursued through the standard audit objection settlement process.
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 the difference between a Test Audit Note and an Inspection Report?▼
What happens if the Divisional Officer does not return the Test Audit Note?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.