Baroda Public Works Audit Code

(i) the final audit authority in the State and (ii) responsible for the efficiency of the audit of ependiture in the State from the Revenues of the State. [...] The organisation of the Audit Office and the work conducted in the several sections of the office should also form the subject of a continuous examination and review. [...] Cost of a sub work not to exceed the prvision.19 rity and the working estimate of the suwork does not entail an unauthorised excess over the provision for the sub-work in the project estimate; or (2) the execution of the sub-work in anticipation of sanction to the project has been permitted by competent authority. [...] the expenditure; in the second place with reference to the propriety of the charges as against the works and services to which allocated and in the third place with referrence to the proof of payment t the correct individual. [...] be recorded in red ink on the monthly account over the signature of the Gazet_ted Officer or of the Superintendent."27 NOTE :—It is not necessary to send a formal intimation of the audit to the Divisional Officer as the results of audit will be communicated to him in the form of the Audit Note and the Objection Statement.