Para 20.13 — MSO

20.13 It is not necessary to report individual cases of serious financial irregularity to the Comptroller and Auditor General unless his intervention is deemed desirable, but in cases of doubt or difficulty, the Accountant General may seek his advice. All serious and interesting cases of fraud or forgery and cases indicating the need for change of procedure should, however, be reported at once for information of the Comptroller and Auditor General.

Note.- In all applications to the Comptroller and Auditor General for advice, a clear statement should be made of the point at issue, of the view the Accountant General thinks should be adopted, of any action he has already taken and of the action he proposes to take. Copies of relevant reports and correspondence should accompany, where these may be necessary to explain any point in details.