Para 20.13 — MSO (A&E)
Original Rule Text
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.
# TREATMENT OF ERRONEOUS PAYMENTS AUTHORISED BY THE ACCOUNTANT GENERAL
What This Means
Individual cases of serious financial irregularity need not be reported to the CAG unless the AG considers CAG intervention desirable. However, all serious cases of fraud, forgery, or cases suggesting a need to change procedures must be reported to the CAG immediately. When seeking the CAG's advice, the AG must clearly state the issue, his proposed view, actions already taken, and proposed next steps, along with all relevant documents.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Individual irregularity cases need not be reported to CAG unless intervention is needed
- 2Fraud, forgery, and cases requiring procedure changes must be reported immediately
- 3AG may seek CAG advice in cases of doubt or difficulty
- 4Reports must include clear statement of issue, AG's view, actions taken, and proposed actions
- 5Copies of relevant reports and correspondence must accompany the reference
Practical Example
The AG (A&E) discovers that a Treasury Officer has been forging encashment entries to misappropriate government funds. Since this involves forgery and a clear systemic vulnerability, the AG immediately reports the case to the CAG with full details: the nature of the fraud, amounts involved, how it was detected, the action taken so far (reporting to police and suspending the officer), and a recommendation to change the treasury procedure to prevent recurrence.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Must every serious financial irregularity be reported to the CAG?▼
What format should be used when seeking CAG advice?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.