Para 6.2.3 — MSO (Audit)
Original Rule Text
6.2.3 The inspection and test audit of the records should ordinarily be undertaken at the headquarters of the Divisional Officer. It is, however, open to the Accountant General to require the accounts records of sub-divisions or subordinate officers to be produced for inspection in the offices concerned or in the Divisional office itself.
What This Means
The inspection and test audit of Public Works records should normally take place at the Divisional Officer's headquarters. However, the Accountant General can require that sub-division or subordinate office records be produced either at those offices themselves or brought to the Divisional office for inspection — depending on what is most practical.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Inspection normally happens at the Divisional Officer's headquarters
- 2AG can require sub-divisional records to be produced at the sub-division office
- 3Alternatively, AG can require sub-divisional records to be brought to the divisional office
- 4The AG has discretion to decide the location based on practical considerations
Practical Example
During the inspection of a PWD division headquartered in Lucknow, the Audit Officer needs to verify measurement books from three remote sub-divisions. Rather than travelling to each sub-division, the AG directs the Divisional Officer to have the sub-divisional records brought to the Lucknow divisional office, saving time and party days.
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 audit party insist on visiting sub-divisional offices?▼
Who decides where records are examined?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.