Para 6.2.8 — MSO (Audit)
Original Rule Text
6.2.8 Where administration of the cadre of Divisional Accountants is vested in the Indian Audit and Accounts Department, the Inspecting Officer should submit to the Accountant General (A&E), through the Accountant General (Audit), a confidential report, in his own handwriting, on the work and conduct of the Divisional Accountant, as judged mainly by the quality of the work done by him and the results of the audit checks applied by him during the entire period covered by the inspection. No opinion on the work of the Divisional Accountant should be expressed in the Inspection Report.
Note: The Inspecting Officer should form an opinion on the Divisional Accountant’s knowledge of the rules and procedures relating to audit and accounts and ensure that the Divisional Accountant’s personal copies of the codes and other books of reference are up to date.
What This Means
Where the Divisional Accountant's cadre is managed by the Indian Audit and Accounts Department, the Inspecting Officer must submit a confidential handwritten report on the Divisional Accountant's work quality and conduct to the AG (A&E) through the AG (Audit). This assessment is based on the quality of the DA's audit work over the entire inspection period. No opinion about the DA should appear in the Inspection Report itself. The IO should also verify that the DA's reference books are up to date.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Confidential report on Divisional Accountant must be submitted in IO's own handwriting
- 2Report goes to AG (A&E) through AG (Audit)
- 3Assessment based on quality of DA's work and results of audit checks
- 4No opinion on the DA should appear in the Inspection Report
- 5IO must check that DA's personal codes and reference books are current
Practical Example
After completing a PWD inspection, the IO writes a confidential note by hand assessing the Divisional Accountant. The IO notes that the DA's audit checks were thorough and timely, but their personal copy of the CPWA Code had not been updated with recent amendments. This report is sealed and sent through the AG (Audit) to the AG (A&E) who administers the DA's service record. No mention of this assessment appears in the Inspection Report shared with the department.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must the report be in the IO's own handwriting?▼
Why should no opinion on the DA appear in the Inspection Report?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.