Demo 3.11: Pre-Audit Clearance (Public Enterprise Pre-Audit & Bill Clearance)

Functional Objective: Covers the dedicated portal for the Pay & Accounts Office (PAO) / Comptroller & Pre-Audit Clearance Division. Features statutory pre-audit scrutiny of supplier payment bills, verification of sanction orders, check of Delegation of Financial Power (DoFP) compliance, audit observation ticketing, and electronic payment disbursement authorization.

🎥 Video Walkthrough & Feature Tour

PAO Public Enterprise Pre-Audit Portal, Bill Scrutiny & Sanction Clearing

Demonstrates PAO auditor login, pre-audit inspection of purchase vouchers with attached GRN/sanction documents, objection raising, and final clearance.

📋 Core Functional Capabilities

Pre-Audit Bill Scrutiny: Independent review queue for high-value supplier invoices with automated cross-referencing to Executive Board sanction copies and Distribution Center GRNs.
Observation & Rejection Workflow: Raising electronic audit queries back to F&A with document tagging and statutory hold flags.
Payment Disbursement Sanction: Digital counter-signing of passed bills, generating cleared payment batches for Public Commercial Bank / RBI treasury dispatch.
Statutory Audit Trails: Immutable tamper-evident logging of every approval, modification, and voucher clearance.
Document Lifecycle Management: Comprehensive submission workflows with controlled amend/cancel procedures for pre-audit clearances and payment vouchers.

🏗️ Technical Architecture & DocType Mapping

In Business M and Framework M, this domain is powered by native, metadata-driven DocTypes, async controllers, and distributed ledger adapters:

Active Business M DocTypes

PaymentVoucher, PurchaseInvoice, ManagementApproval, JournalEntry, Company

graph LR
    User["Stakeholder Portal / Desk"] --> Gateway["API Gateway"]
    Gateway --> Controller["Domain Controller & RBAC"]
    Controller --> DB[("PostgreSQL / RLS Master")]
    Controller --> Relay["Outbox Relay Worker"]
    Relay --> TB[("TigerBeetle Immutable Ledger")]

🧪 Verifiable Test Script (Human Review Flow)

Follow these steps in the running Business M instance to replicate the live PoC demonstration (mapped directly from end-to-end test automation):

Access Pre-Audit Inbox containing: high-value bills awaiting audit clearance
Open supplier bill and: view attached documents

✅ Action: Submit Document

Audit Check: verify GM Sanction Order and Executive Procurement Board Approval resolution

✅ Action: Submit Document
📝 Action: Amend Document
✅ Action: Submit Document
❌ Action: Cancel Document

Audit Check: verify GRN Distribution Center Receipt Certificate and CFC inspection pass
Audit Check: verify Delegation of Financial Power (DoFP) competency
Raise audit query: place bill on ‘Audit Hold’
F&A officer attaches TDS explanation: SAO clears observation
SAO grants final payment sanction: bill transitions to ‘Pre-Audit Passed’