Para 2.3 — MSO (A&E)
Original Rule Text
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.
# Advice to State Government
What This Means
The AG (A&E) and AG (Audit) offices are expected to cooperate closely, especially in central audit work, keeping in mind their common objective of improving efficiency. Both offices should interpret and adapt their respective Manuals of Standing Orders in a collaborative spirit. If there is any disagreement, the matter must be referred promptly to the Comptroller & Auditor General of India for decision.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AG (A&E) and AG (Audit) must cooperate in central audit work
- 2Common objective: improving efficiency, effectiveness, and promptitude
- 3Both offices adapt MSO (AE) and MSO (Audit) procedures collaboratively
- 4Differences of opinion must be referred to the CAG of India promptly
- 5Neither office should unilaterally override the other's interpretation
Practical Example
The AG (A&E) office in Gujarat classifies certain expenditure under a suspense head, but the AG (Audit) disagrees with this classification during central audit. After discussion, they cannot reach consensus. Following Para 2.3, they refer the matter to the CAG's office in New Delhi for a binding decision, rather than allowing the disagreement to delay account finalization.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What happens if AG (A&E) and AG (Audit) disagree on a procedure?▼
Are the two offices completely independent of each other?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.