Para 2.3 — MSO

2.3 The Accountants General (Accounts & Entitlement) and Accountants General (Audit) are expected to the latter, keeping in view the common objective ration in conducting the central audit work entrusted to the latter, keeping in view the common objective of improving the efficiency, effectiveness and promptitude of the twin functions entrusted to each of them. A similar approach is also called for while interpreting and adapting the systems and procedures laid down in the Manual of Standing Orders (AE) and (Audit) by each office in the performance of functions entrusted to them. In case of doubt or difference of opinion the matter should be referred to the office of the Comptroller & Auditor General of India promptly for decision.