EXECUTIVE MEETING

EXECUTIVE MEETING will be held at KARNAL on 18-01-2014

BIRTH DAY ABV

Court case - Group -A

1.    OA 2966/2012 All India Fedration Of Division Accounts Officers/Divisional Accountant Assn. & Ors. Mr.Haripriya Padmanabhan V/S M/O Finance Sh. Gaurang Kanth For Group A Status Next date of hearing  13/09/2013.

2.    Grade pay Rs. 4600/- court case date of next hearing 25/10/2013.

Members of HR DAO's/DA's Association are required to send their membership fee for the year 2013-14 to the Pr. A.G. (A&E) Haryana Chandigharh immediatly

Reimbursement of Examination Fee

No.12011/01/2012-Estt.(AL)
Government of India
Ministry of Personnel, Public Grievances and Pension
Department of Personnel & Training

Block-IV, Old JNU Campus,
New Delhi, July 31, 2013

OFFICE MEMORANDUM

Subject: Children Education Allowance – Reimbursement of Examination Fee

Subsequent to issue of Department of Personnel & Training’s O.M.No.12011/03/2O08-Estt.(

Allowance) dated 2nd September, 2008, and subsequent clarifications issued from time to time on the subject cited above, a number of references have been received on reimbursement of ‘examination fee’. After due consideration of the references, in consultation with the Ministry of Finance, Department of Expenditure, it has been agreed to allow reimbursement of ‘examination fee’ as part of reimbursable items as indicated in para 1(e) of O.M. dated 2nd September, 2008, with effect from the current academic year, subject to the fulfillment of other existing conditions.

2. In so far as persons working n the Indian Accounts and Audit Departments are concerned, these orders issue in consultation with Comptroller and Auditor General of India.

(Vibha Govil Mishra)
Director

karnal

next EXECUTIVE MEETING will be held at KARNAL in Nov 2013

814th Rank

EXECUTIVE MEETING

SH BALJEET SINGH GOYAT PRESIDENT HAS STATED THAT EXECUTIVE OFFICE BEARER MEETING WILL BE HELD ON 3-08-2013 AT AMBALA

July DA 90% almost confirmed

July DA 90% almost confirmed

Guidelines on Air Travel

Guidelines on Air Travel on Official Tours / Leave Travel Concession (LTC) – reg
by igecorner, on July 14th, 2013
No.19024/1/2012-E.IV
Government of India
Ministry of Finance
Department of Expenditure

North Block. New Delhi
Dated the 9th July, 2013

Office Memorandum

Subject: Guidelines on Air Travel on Official Tours / Leave Travel Concession (LTC) – reg.

Reference is invited to instructions issued by the Department of Expenditure, Ministry of Finance from time-to-time regarding the procedure for booking of air tickets on Government account. As per existing procedure Government officials/offices can book the air tickets directly from Airlines (at Booking counters / Website of Airlines) and if needed, by utilizing the services of authorized agents. viz. M/s Balmer Lawrie & Company Limited (BLCL) and M/s Ashok Travels & Tours (ATT) [Department of Expenditure OM No.19024/1/2009-E.IV dated 16/09/2010 refers]. Air tickets for travel on LTC, to a limited extent, can also be get booked through Indian Railway Catering & Tourism Corporation(IRCTC) [Department of Personnel & Training 0M No. 31011/6/2002-Estt.(A) dated 02/12/2009 refers].

2. It has now been decided to include IRCTC as an authorized for the purpose of booking air tickets on Government account. Accordingly, if the services of a travel agent for booking air tickets on Government account is to be availed of, in addition to BLCL and ATT, the services of IRCTC can also be availed of.

3. All Ministries/Departments of the Government of India. etc. may accordingly bring these instructions to the notice of all concerned for strict compliance.

(Subhash Chand)
Deputy Secretary of Government of India

Office bearers in General Conference at Dehradun

Self-certification

Department of Administrative Reforms & Public Grievances has issued an order pertaining to simplifying the procedures of self certification provision. 

No.K-11022/67/2012-AR
Government of India
Ministry of Personnel, Public Grievances and Pensions
Department of Administrative Reforms & Public Grievances

Sardar Patel Bhavan, Sansad Marg,
New Delhi-110001, Dated the 10th May, 2013

OFFICE MEMORANDUM

Subject : Self-certification
The Second Administrative Reforms Commission in its 12th Report titled "Citizen Centric Administration - The Heart of Governance", has recommended, adoption of self-certification provision for simplifying procedures. (www.darpg.gov.in)

2. Taking a cue from this some Ministries / State Governments have adopted the provision of self-certification of documents like marksheet, birth certificate etc. by the applicants / stakeholders instead of asking for an attested copy of the documents by a Gazetted Officer or filing of affidavits. Under the self attestation method, the original documents are required to be produced at the final stage.

3. You will appreciate that the above method is citizen friendly and obtaining either an attested copy or affidavit not only cost money but also involves wastage of time of the citizens and the Government officials.

3. It is requested to kindly review the existing requirements of attested copy or affidavit in various application forms in a phased manner and wherever possible make provision for self-certification of documents, after obtaining the approval of the competent authority.

sd/-
(Sanjay Kothari)

MUTUAL TRANSFERS

Notification
Constitutional - Body of AIF of DAO's and DA's Associations
Following members have been elected office bearers of A.I.F. of DAO's and DA's Associations at K.M. Munshi Hall Bharatiya Vidya Bhawan (Unit-II) Bhubaneshwar (Odhisa) on dt. 25.05.2013
Sr No	Name	Post	O/o the Pr. A.G. (A&E)
1	Shri S.N. Dass Sr. DAO	President	Odhisha
2	Shri P.K. Awasthi Sr. DAO	Sr Vice President	Uttar Pradesh
3	Shri V.D. Ghosh Sr. DAO	Vice President	West Bengal
4	Shri Pavi Kant Mittal Sr. DAO	Secretary General	Haryana
5	Shri S.D. Kulate DAO-I	Add. Secretary General	Maharashtra
6	Shri Anand Kumar Garg DAO-I	Joint Secreary General (HQ & Finance)	Haryana
7	Shri Vikas Sharma Sr. DAO	Joint Secretary General	Himachal Pardesh
8	Shri S.G. Pathak Sr. DAO	Joint Secretary General	Uttra Khand
9	Shri Anand Bokade DAO-I	Joint Secretary General	Madhaya Pardesh
10	Shri B.K. Dash Sr. DAO	Joint Secretary General	Odhisha
11	Shri Ajit Kumar DAO	Joint Secretary General	Bihar
12	Shri R.R. Parmar Sr. DAO	Joint Secretary General	Gujrat
13	Shri Rajinder Parshad Sr DAO	Assistant Secretary General	Uttar Pradesh
14	Shri Lok Narayan Ram DAO	Assistant Secretary General	Jharkhand
15	Shri N.K. Pardhan DAO	Assistant Secretary General	Chatisgarh
16	Shri V.G. Pandey Sr. DAO	Assistant Secretary General	Maharashtra
Organisational - Body of AIF of DAO's and DA's Associations
Sr No	Name	Post	O/o the Accountant General (A&E)
1	Shri S.N. Jaiswal Sr. DAO	Vice President	Maharashtra
2	Shri Karam Singh DAO	Vice President	Haryana
3	Shri A.K Singh Sr. DAO	Vice President	Madhaya Pardesh
4	Shri Mohinder Pal Dhiman Sr DAO	Vice President	Himachal Pardesh
5	Shri Brajesh Kumar DAO	Vice President	Maharashtra
6	Shri Ravindu Kumar DAO	Vice President	Gujrat
7	Dr. Madan Singh  DAO	Joint Secretary General	Uttar Pradesh
8	Shri Vivek Dey DAO	Joint Secretary General	Chatisgarh
9	Shri Rajesh Kumar DAO	Joint Secretary General	Bihar
10	Shri Anupam Bhatt Sr. DAO	Joint Secretary General	Madhaya Pardesh
11	Shri S.N. Mohanti Sr DAO	Joint Secretary General	Odhisha
12	Shri Tej Pal Singh Sr DAO	Joint Secretary General	Punjab
13	Shri Hemendra Parsad DAO	Astt. Secretary General	Bihar
14	Shri D. Pahari DAO	Astt. Secretary General	West Bangal
15	Shri Parshant Gautam DAO	Astt. Secretary General	Uttar Pradesh
16	Shri Sanjaev Negi DAO	Astt. Secretary General	Uttra Khand
17	Shri N. Shrikanth DAO	Astt. Secretary General	Tamilnadu
18	Shri Pawan Khem Chandani Sr DAO	Astt. Secretary General	Rajasthan

Notification
Organisational - Body of AIF of DAO's and DA's Associations
Following members have been elected office bearers of A.I.F. of DAO's and DA's Associations at K.M. Munsh Hall Bharatiya Vidya Bhawan (Unit-II) Bhubaneshwar (Odhisa) on dt. 25.05.2013
Sr No	Name	Post	O/o the Accountant General (A&E)
1	Shri S.N. Jaiswal Sr. DAO	Vice President	Maharashtra
2	Shri Karam Singh DAO	Vice President	Haryana
3	Shri A.K Singh DAO	Vice President	Madhaya Pardesh
4	Shri Mohinder Pal Dhiman Sr DAO	Vice President	Himachal Pardesh
5	Shri Brajesh Kumar DAO	Vice President	Maharashtra
6	Shri Ravindu Kumar DAO	Vice President	Gujrat
7	Dr. Madan Singh  DAO	Joint Secretary General	Uttar Pradesh
8	Shri Vivek Dey DAO	Joint Secretary General	Chatisgarh
9	Shri Rajesh Kumar DAO	Joint Secretary General	Bihar
10	Shri Anupam Bhatt DAO	Joint Secretary General	Madhaya Pardesh
11	Shri S.N. Mohanti Sr DAO	Joint Secretary General	Odhisha
12	Shri Tej Pal Singh Sr DAO	Joint Secretary General	Punjab
13	Shri Hemendra Parsad DAO	Astt. Secretary General	Bihar
14	Shri D. Pahari Sr DAO	Astt. Secretary General	West Bangal
15	Shri Parshant Gautam DAO	Astt. Secretary General	Uttar Pradesh
16	Shri Sanjaev Negi DAO	Astt. Secretary General	Uttra Khand
17	Shri N. Shrikanth DAO	Astt. Secretary General	Tamilnadu
18	Shri Pawan Khem Chandani Sr DAO	Astt. Secretary General	Rajasthan

Notification
Constitutional - Body of AIF of DAO's and DA's Associations
Following members have been elected office bearers of A.I.F. of DAO's and DA's Associations at K.M. Munsh Hall Bharatiya Vidya Bhawan (Unit-II) Bhubaneshwar (Odhisa) on dt. 25.05.2013
Sr No	Name	Post	O/o the Pr. A.G. (A&E)
1	Shri S.N. Dass Sr. DAO	President	Odhisha
2	Shri P.K. Awasthi Sr. DAO	Sr Vice President	Uttar Pradesh
3	Shri V.D. Ghosh Sr. DAO	Vice President	West Bengal
4	Shri Pavi Kant Mittal Sr. DAO	Secretary General	Haryana
5	Shri S.D. Kulat DAO-I	Add. Secretary General	Maharashtra
6	Shri Anand Kumar Garg DAO-I	Joint Secreary General (HQ & Finance)	Haryana
7	Shri Vikas Sharma Sr. DAO	Joint Secretary General	Himachal Pardesh
8	Shri S.G. Pathak Sr. DAO	Joint Secretary General	Uttra Khand
9	Shri Anand Bokade DAO-I	Joint Secretary General	Madhaya Pardesh
10	Shri B.K. Dash Sr. DAO	Joint Secretary General	Odhisha
11	Shri Ajit Kumar DAO	Joint Secretary General	Bihar
12	Shri R.R. Parmar Sr. DAO	Joint Secretary General	Gujrat
13	Shri Rajinder Parshad Sr DAO	Assistant Secretary General	Uttar Pradesh
14	Shri Lok Narayan Ram DAO	Assistant Secretary General	Jharkhand
15	Shri N.K. Pardhan DAO	Assistant Secretary General	Chatisgarh
16	Shri V.G. Pandey Sr. DAO	Assistant Secretary General	Maharashtra

GOOD WISHES

GOOD WISHES TO NEWLY ELECTED PRESIDENT AND GENERAL SECRETARY OF ALL INDIA FEDERATION
MR. SURYA NARAYAN DAS FROM BHUBANESWAR (ORISSA) MR. PAVI KANT MITTAL FROM SIRSA (HARAYANA CADRE)

OUR NEW C&AG OF INDIA

1976 Bihar cadre officer .............  Date ofBirth25/09/1952................ Place of Domicile : Uttar Pradesh.... served as D.M. in the district Bhagalpur and Patna during 82-85 and 90-91 respectively.......................
OUR NEW C&AG OF INDIA.....will retire on 24.09.2017..........

Group A case

Grade Pay 4600 related:-
All India Federation Of Divisional Accounts Officers/Divisional AccountantAssociation V/S CAG DATE-13.8.13


Group A case:-All India Fedration Of Division Accounts Officers/DivisionalAccountant Assn. & Ors. V/S M/O Finance DATE-7.8.13

whether the State Election Commission is having power to requisition the services of Central Government employees

WPMS No.782 of 2013
Hon’ble Kalyan Jyoti Sengupta, J.
Mr. V.B.S. Negi, Senior Advocate assisted by Mr. Vipul Sharma, Advocate present for the petitioner.
Mr. Paresh Tripathi, Addl. C.S.C. present for the State of Uttarakhand.
Mr. Sanjay Bhatt, Advocate present for the respondent Nos. 2 & 3.
In this matter only point raised is whether the State Election Commission is having power to requisition the services of Central Government employees or not in conducting Municipal Election. The State Election Commission is going to conduct the election of members of Municipal Board in the State under the provisions of Article 243ZA of the Constitution of India. This Article is of part IX A of Constitution of India and is to be applied reading with article 243K, which reads as follows:
“243K. Elections to the Panchayats – The superintendence, direction and control of the preparation of electoral rolls for, and the conduct of, all elections to the Panchayats shall be vested in a State Election Commission consisting of a State Election Commissioner to be appointed by the Governor.
(2) Subject to the provisions of any law made by the Legislature of a State the conditions of service and tenure of office of the State Election Commissioner shall be such as the Governor may by rule determine;
Provided that the State Election Commissioner shall not be removed from his office except in like manner and on the
like ground as a Judge of a High Court and the conditions of service of the State Election Commissioner shall not be varied to his disadvantage after his appointment.
(3) The Governor of a State shall, when so requested by the State Election Commission, make available to the State Election Commission such staff as may be necessary for the discharge of the functions conferred on the State Election Commission by clause(1).
(4) Subject to the provisions of this Constitution, the Legislature of a State may, by law, make provision with respect to all matters relating to, or in connection with, elections to the Panchayats.
In which manner, the State Election Commission will conduct the election has also been provided in Article 243 K of the Constitution of India which is adopted in this Article.
In Article 243ZA, no power has been conferred upon State Election Commission to requisition services of Central Government or State Government employees. If this Article is read with Article 243K clause (2), it is clear that State Election Commission is having power to requisition services of State Government employees, and not of Central Government employees.
Learned counsel for the Election Commission is unable to show any legal provision under which the State Election Commission can requisition services of Central Government employees. The petitioner before me is a statutory body and its officers and staffs are in all senses
Central Government employees. In any event, they are not State Government employees.
I think that in order to ensure free, fair and impartial election, the Commission can take all lawful measure. The Central Government employees are independent personnel if deployed, as far as the local elections are concerned. It is true that above constitutional provision do not authorize expressly to call for services of Central Government employee, however, if the State Election Commission makes any request to the petitioner for deployment of staff though, it is not mandatory to accept the same, courtesy demands that the petitioner should accede to the same, as far as practicable, releasing number of personnel to the State Election Commission to help, conducting the election, according to the petitioner’s choice. Therefore, the writ petition is disposed of directing the petitioner to consider the request of State Election Commission. It is desirable that the petitioner will place personnel at the disposal of State Election Commission for conducting fair and free election.
(K.J. Sengupta, J.)
JKJ 17.04.2013

a very good news

Dear Friends, a very good news for our entire cader -----Mr.M.Prabhat DAO II from Pune Maharashtra , finally selected for Indian Administrative Services ... So our hearty congratulations to M. Prabhat from our cader.....

CONGRATULATIONS ...to all new elected members of UP DAO/DA Association.

CONGRATULATIONS ...to all new elected members of UP DAO/DA Association.

1.Sri P.K.Awasthi President
2.Sri R.J.Mandela Vice president
3.Sri R.P. Yadav General secretry
4.Sri P.Gautam joint sec.
5. sri k.k sharma finance sec
6.sri harish verma publication sec
7.sri sisir kant auditor
8. sri p.k. gupta member
9. sri vikash sxena member
10.sri sandip kumar member

Payment of Dearness Allowance to Central Government employees

No. 1(2)/2013-E.II(B) 

Government of India 

Ministry of Finance 

Department of Expenditure

North Block, New Delhi 

Dated: 25th April, 2013.

OFFICE MEMORANDUM

Subject: Payment of Dearness Allowance to Central Government employees – Revised Rates effective from 1.1.2013.

The undersigned is directed to refer to this Ministry’s Office Memorandum No.1(8)/2012-E-II (B) dated 28th September, 2012 on the subject mentioned above and to say that the President is pleased to decide that the Dearness Allowance payable to Central Government employees shall be enhanced from the existing rate of 72% to 80%with effect from 1st January, 2013.

2. The provisions contained in paras 3, 4 and 5 of this Ministry’s O.M. No.1(3)/2008-E-ll(8) dated 29th August, 2008 shall continue to be applicable while regulating Dearness Allowance under these orders.

3. The additional Installment of Dearness Allowance payable under these orders shall be paid in cash to all Central Government employees.

4. These orders shall also apply to the civilian employees paid from the Defence Services Estimates and the expenditure will be chargeable to the relevant head of the Defence Services Estimates. In regard to Armed Forces personnel and Railway employees, separate orders will be issued by the Ministry of Defence and Ministry of Railways, respectively.

5. In so far as the persons serving in the Indian Audit and Accounts Department are concerned, these orders issue in consultation with the Comptroller and Auditor General of India.

6. The Hindi version of this O.M. is also attached,

sd/- 

(K.R. Sharma) 

Under Secretary to the Government of India

Source: www.finmin.nic.in 

[http://finmin.nic.in/the_ministry/dept_expenditure/notification/da/da01012013.pdf]

Register of Divisional Accountant’s Objections

Form - 2
M.S.O. (Audit) - 2
(See Paragraph 4.1.6 (xii))
Register of Divisional Accountant’s Objections
Item No.
* Brief particulars of the transaction or order placed under objection by the Divisional Accountant
Nature of objection (Rules and orders to be quoted)
Amount placed under objection
Divisional officer’s replies (with reasons for not admitting the objection)
Remarks by the Accountant General
Rs.
P.
NOTE:- This register will remain in the personal custody of the Divisional Accountant except when submitted to the officer under the provisions of paragraph 4.1.6 (xii) * Objection relating to relating and orders of subordinate officers which fall within the powers of the Divisional Officer to sanction or conform, should not be entered in this register.

MANUAL OF STANDING ORDERS (AUDIT) (SECOND EDITION - 2002) ISSUED

SECTION–IV Public Works Audit
Chapter–1
Scope of Audit
Audit Objectives and Scope
4.1.1 The main objectives of Public Works Audit are to see that:
(i) initial accounts, vouchers etc. have been received in a complete state;
(ii) all sums received/paid have been credited/debited to the proper heads of account;
(iii) all charges are covered by sanctions and allotments;
(iv) all vouchers and accounts are properly prepared, arithmetically correct, and are correctly classified; and
(v) claims admitted for payment are valid according to the rates sanctioned by the competent authority.
Source documents
4.1.2 The following are the source documents to be checked at different stages of Works Audit:
(i) Monthly accounts including schedules and schedule dockets.
(ii) Vouchers.
(iii) Cash and stock accounts.
(iv) Sanctions.
(v) Estimates of works.
(vi) Computed tenders.
(vii) Works Register.
(viii) Transfer transactions of sub-divisions and divisions.
Stages of Works Audit
4.1.3 The following four stages are involved in checking works transactions:
(i) Preliminary internal check by the Divisional Accountant in the Divisional Office.
(ii) Check in the Office of the Accountant General (A&E) and Pay and Accounts Offices.
(iii) Central Audit in the Office of the Accountant General (Audit).
(iv) Test Audit during periodical inspection of the Divisional Office.
Preliminary Internal Check
4.1.4 Charged with the responsibility of applying certain preliminary checks on the initial accounts, vouchers, etc., the Divisional Accountant is responsible for examining the accounts returns of Sub-Divisional Officers to see that:
(i) these have been received in a complete state;
(ii) all sums receivable have been duly realized and credited to the proper head of account, and also to the appropriate personal account, if any, of the contractor, employee or other individual;
259
(iii) the charges are covered by proper sanctions and allotments and are supported by complete vouchers setting forth the claims and the acknowledgements of the payees legally entitled to receive the sums paid;
(iv) vouchers and accounts are properly prepared in all respects in accordance with rules and are arithmetically correct;
(v) all charges are correctly classified, those debitable to the personal account of a contractor, employee or other individual being recorded as such in a prescribed account; and
(vi) claims admitted for payment are valid and in order on the basis of rates sanctioned by the competent authority and of acts (e.g., quantities of work done, supplies made, service rendered, etc.) certified by authorized Government Servants.
Note: It is not necessary that the Divisional Accountant should personally check the arithmetical accuracy of all vouchers and accounts. He is, however, responsible for ensuring that a cent per cent check is exercised efficiently under his supervision.
4.1.5 The Divisional Accountant should exercise a similar check from day to day upon:
(i) transactions recorded directly in the accounts of the Divisional Office; and
(ii) bills and vouchers in respect of charges of sub-divisions submitted to the Divisional Officer for approval, the checks being exercised before the payment is made by the Sub-Divisional Officer concerned.
The cash and stock accounts of the entire division as well as all transfer transactions
should also be scrutinised by the Divisional Accountant before they are included in the
Monthly Account and connected registers and schedules.
4.1.6 The Divisional Accountant should ensure the following:
(i) Every payment is so recorded and a receipt for it so obtained that a second claim against Government on the same account is impossible; if it represents a refund of a sum previously received by Government, the amount paid is correctly refundable to the payee.
(ii) Expenditure, which is within the competence of the Divisional Officer to sanction or regularize, is not incurred, as a matter of course, under the orders of subordinate disbursing officers without his knowledge; all such items of expenditure should at once be brought to the notice of the Divisional Officer and his orders obtained and placed on record.
(iii) Subordinate officers do not exceed the financial powers delegated to them either by the Divisional Officer or a higher authority.
(iv) Allotments made by the Divisional Officer for individual works out of the lump sum provision made available to him for a group of works are not exceeded and expenditure against such individual allotments is adequately monitored.
(v) In cases where two or more disbursing officers have to operate simultaneously against a single sanction, orders of the Divisional Officer are obtained placing specific restrictions on the extent to which each such officer could enter into monetary transactions. Similar orders of the Head
260
of the Circle or the appropriate higher authority should be obtained if the disbursing officers of two or more divisions are involved in operating against a single sanction. It may be advisable in such cases to provide for separate working estimates or other sanctions to cover the transactions of each officer and, for the purpose of bringing the expenditure to account, these should be treated as far as possible as independent transactions pertaining to the same group of works or the same project. If, however, this is not possible, special arrangements must be made for checking the total expenditure against the sanction.
(vi) Works expenditure is checked with reference to the estimates in order to ensure that the charges have been incurred only in pursuance of the objects intended in the estimates. In the case of works expenditure on which is recorded by sub-heads (e.g. expenditure on brick work), the Divisional Accountant is responsible for checking the expenditure on each sub-head with the estimated quantity or work to be done, the sanctioned rate and the total sanctioned cost so that he may bring to notice all deviations from the sanctioned estimate.
(vii) The authorized gross expenditure on a work is not exceeded without the orders of the competent authority and any surplus recoveries of expenditure are not utilized towards such additional expenditure; savings on account of abandonment of parts of a work, as evidenced by the quantities of the work executed or otherwise, are not utilized towards an unauthorized object.
(viii) Recoveries of expenditure are watched in order to bring to the Divisional Officer’s notice all marked deviations from the provision for such credits in the estimates of works and his orders thereon are obtained.
(ix) Claims included in bills presented directly at treasuries by the Divisional Officer are examined; service books and leave accounts of subordinates are maintained in accordance with rules and the admissibility of leave applied for by subordinates is verified before the competent authority decides upon their leave applications. In all cases of doubt, however, he should advise the Divisional Officer to consult the Accountant General.
(x) Muster rolls and petty vouchers which are not submitted to the office of the Accountant General (A&E) or the Pay and Accounts Officer are checked in detail.
(xi) Satisfactory and efficient arrangements exist for checking computed tenders and the comparative statement of tenders correctly incorporates the totals as checked on the individual tenders. The Divisional Accountant should also personally undertake a sufficient test check of the computed and checked tenders to satisfy himself reasonably that the checking has been properly done.
(xii) The rules and orders in force are duly observed in respect of all the transactions of the division. If the Divisional Accountant considers that any transaction or order affecting receipts or expenditure is such as would be challenged by the Accountant General if the latter were to apply the preliminary internal check, it is his duty to bring this fact to the notice of
261
the Divisional Officer with a statement of his reasons and to obtain the orders of that officer. It will then be his duty to comply with these orders; if, however, he has been overruled and is not satisfied with the decision, he should at the same time make a brief note of the case in the Register of the Divisional Accountant’s Objections (Form MSO (Audit)-2) and submit the register to the Divisional Officer so that he may have an opportunity to either accept the Divisional Accountant’s advice on reconsideration and order action accordingly, or to record, for the information of the Accountant General, his reasons for disregarding that advice. An objection entered in this register should not be considered as finally disposed of until it has been reviewed by the Accountant General (Audit), for whose inspection the register should be available at all times.
The Divisional Accountant may also be required by the Divisional Officer to undertake, on his behalf, such other scrutiny of the accounts of the receipts and disbursements of subordinate officers falling within his own powers of sanction as he may consider necessary.
4.1.7 The results of the examination of accounts and vouchers received from Sub- Divisional Officers should be intimated to them in all cases where it is necessary to obtain further information or documents such as accounts, vouchers, certificates, etc. or to direct them to correct the relevant official records or avoid the recurrence of any irregularity. The procedure to be observed in this regard may be prescribed by the Divisional Officer. The records connected with the results of this examination should be retained for inspection by the Accountant General (Audit).
4.1.8 The Divisional Accountant is further required to inspect periodically, under the orders of the Divisional Officer, the accounts records of sub-divisional offices to check a percentage of the initial accounts. While reporting the defects noticed to the Divisional Officer for his orders, the Divisional Accountant will be responsible for personally explaining the procedural defects and deficiencies to the Sub-Divisional Officers and their staff and for providing necessary instructions to them. The results of these inspections should also be placed on record for the information of the Accountant General (Audit); serious financial irregularities should however be reported promptly for his information though these might have been set right under the orders of the competent authority. All cases of defalcation or losses of public money, stores or other property, which require to be reported to the Pay and Accounts Officer/ Accountant General (A&E) and the Accountant General (Audit) under the financial rules of the Governments concerned, should be immediately reported to them.
Checks by the Accountant General (A&E)/Pay and Accounts Officer
4.1.9 The monthly accounts, schedules, schedule dockets and vouchers received in the office of the Accountant General (A&E) are subjected to a preliminary check in that office in accordance with the instructions contained in Volume-I of the Manual of Standing Orders (Accounts and Entitlements). Where under the departmentalized system of accounts the monthly accounts are rendered to the Pay and Accounts Officer, this check is conducted by the Pay and Accounts Office in accordance with the instructions in the departmental manual.
262
Central Audit
A. General Checks
4.1.10 Central audit of works expenditure should be conducted in accordance with the general principles and rules laid down in this publication. Due regard should, however, be paid to the financial rules and orders of the Government concerned. The main points with reference to which the audit should be undertaken are the following:
(i) sufficiency of the authority for incurring the expenditure;
(ii) accuracy of classification of the charges against the works, persons, services and heads of account concerned;
(iii) proof of payment to the correct individual (i.e. through the existence of a properly receipted voucher for all payments, where necessary); and
(iv) observance of standards of financial propriety.
Note: Where the Divisional Accountant employed on conducting the preliminary internal check in a Divisional Office is a member of the establishment of the Accountant General (A&E) and is posted by him to the Divisional Office, the Audit Office is responsible for seeing that the duties entrusted to the Divisional Accountant are performed efficiently. General supervision of the work of the Divisional Accountant is, therefore, an important function of the Audit Office.

4.2.6 As far as possible, Section Officers and Assistant Audit Officers selected for posting in the Works Audit Branch should be those who have had adequate training as a Divisional Accountant.

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.