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Manual of Standing Orders (Audit)
1053 rules • Comptroller and Auditor General of India • 2002
Comprehensive manual issued by CAG containing standing orders and instructions for conduct of all types of audit — expenditure, receipts, stores, grants, companies, and performance audit.
2 - Detailed Procedure for Registration and Clearance of Objections • Introduction 7.2.1 319 • Registration of objections 7.2.2 319 • Registration of objections relating to insufficient or irregular sanctions 7.2.3 319 • Registration of financial irregularities 7.2.4 319 • Registration of overlapping objections 7.2.5 319 • Other guidelines for registration of objections 7.2.7 320 • Objections that need not be registered 7.2.11 320 • Clearance of objections 7.2.12 322 • Money value of objections 7.2.15 322 • Preparation, despatch, return and final disposal of objection statements 7.2.18 323 • Objection book 7.2.24 324 • Adjustment register 7.2.29 325 • Closing of objection book 7.2.32 326 • Review of objection 7.2.34 326 • Combination of objection statement and objection book 7.2.37 327 Chapter 3 – Preparation of Audit Reports • Mandate 7.3.1 328 • Scope and content of audit reports 7.3.2 328 • Responsibility for preparation 7.3.6 330 • General lay out and contents 7.3.8 331 • Drafting of reports and their submission 7.3.27 338 • Printing and presentation of reports 7.3.53 341 • Reports on accounts of statutory corporations, autonomous bodies etc. 7.3.61 342 • Annexure 1 – General lay out of the Audit Report 345
Para 1.1.12Para 1.1.18Para 1.1.9Para 1.1.11Para 1.1.6Para 1.1.7Para 1.1.13Para 1.1.19Para 1.1.16Para 1.1.8Para 1.1.14Para 1.1.20Para 1.1.21Para 1.1.22Para 1.1.2Para 1.1.3Para 1.1.10Para 1.1.1Para 1.1.5Para 1.1.17Para 1.1.4Para 1.1.15Para 2.1.12Para 2.1.13Para 2.1.15Para 2.1.17Para 2.1.18Para 2.1.19Para 2.1.22Para 2.1.23Para 2.1.24Para 2.1.25Para 2.1.14Para 2.1.2Para 2.1.9Para 2.1.16Para 2.1.10Para 2.1.11Para 2.1.20Para 2.1.21Para 2.1.26Para 2.1.3Para 2.1.27Para 2.1.5Para 2.1.4Para 2.1.7Para 2.1.6Para 2.1.8Para 2.1.1Para 2.2.38Para 2.2.43Para 2.2.45Para 2.2.46Para 2.2.8Para 2.2.14Para 2.2.17Para 2.2.1Para 2.2.37Para 2.2.4Para 2.2.5Para 2.2.11Para 2.2.6Para 2.2.12Para 2.2.9Para 2.2.3Para 2.2.7Para 2.2.19Para 2.2.31Para 2.2.16Para 2.2.22Para 2.2.24Para 2.2.36Para 2.2.44Para 2.2.26Para 2.2.32Para 2.2.41Para 2.2.47Para 2.2.29Para 2.2.35Para 2.2.39Para 2.2.33Para 2.2.40Para 2.2.42Para 2.2.48Para 2.2.15Para 2.2.10Para 2.2.18Para 2.2.21Para 2.2.13Para 2.2.20Para 2.2.28Para 2.2.2Para 2.2.23Para 2.2.27Para 2.2.34Para 2.2.25Para 2.2.30Para 2.3.10Para 2.3.11Para 2.3.12Para 2.3.14Para 2.3.16Para 2.3.6Para 2.3.9Para 2.3.4Para 2.3.1Para 2.3.2Para 2.3.3Para 2.3.5Para 2.3.7Para 2.3.8Para 2.3.13Para 2.3.15Para 2.4.11Para 2.4.8Para 2.4.1Para 2.4.3Para 2.4.13Para 2.4.5Para 2.4.12Para 2.4.4Para 2.4.10Para 2.4.2Para 2.4.6Para 2.5.1Para 2.5.11Para 2.5.12Para 2.5.13Para 2.5.15Para 2.5.16Para 2.5.17Para 2.5.2Para 2.5.20Para 2.5.23Para 2.5.3Para 2.5.4Para 2.5.6Para 2.5.7Para 2.5.5Para 2.5.14Para 2.5.8Para 2.5.10Para 2.5.22Para 2.5.21Para 2.5.9Para 2.5.18Para 2.5.19Para 2.6.1Para 2.6.2Para 2.6.3
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Para 2.21.7Para 2.6.17Para 2.6.10Para 2.6.11Para 2.6.13Para 2.6.14Para 2.6.18Para 2.6.23Para 2.6.26Para 2.6.27Para 2.6.29Para 2.6.33Para 2.6.9Para 2.6.30Para 2.6.8Para 2.6.15Para 2.6.21Para 2.6.12Para 2.6.24Para 2.6.16Para 2.6.22Para 2.6.28Para 2.6.19Para 2.6.25Para 2.6.31Para 2.6.20Para 2.6.32Para 3.1.10Para 3.1.11Para 3.1.12Para 3.1.13Para 3.1.14Para 3.1.15Para 3.1.16Para 3.1.18Para 3.1.25Para 3.1.27Para 3.1.28Para 3.10.1Para 3.1.3Para 3.1.30Para 3.1.31Para 3.1.8Para 3.10.12Para 3.10.2Para 3.10.14Para 3.10.19Para 3.10.27Para 3.10.28Para 3.10.3Para 3.10.30Para 3.1.4Para 3.1.1Para 3.1.19Para 3.1.7Para 3.1.17Para 3.1.23Para 3.1.5Para 3.1.2Para 3.1.20Para 3.1.21Para 3.1.26Para 3.1.9Para 3.1.24Para 3.1.29Para 3.1.6Para 3.1.22Para 3.1.32Para 3.10.18Para 3.10.24Para 3.10.11Para 3.10.17Para 3.10.23Para 3.10.13Para 3.10.25Para 3.10.31Para 3.10.15Para 3.10.21Para 3.10.33Para 3.10.10Para 3.10.16Para 3.10.22Para 3.10.20Para 3.10.26Para 3.10.32Para 3.10.29Para 3.10.5Para 3.10.9Para 3.10.4Para 3.10.8Para 3.10.34Para 3.10.6Para 3.10.35Para 3.10.7Para 3.11.5Para 3.11.6Para 3.11.12Para 3.11.11Para 3.11.1Para 3.11.13Para 3.11.10Para 3.11.3Para 3.11.14Para 3.11.9Para 3.11.15Para 3.11.7Para 3.11.2Para 3.11.4Para 3.11.8Para 3.12.3Para 3.12.6Para 3.12.1Para 3.12.4Para 3.12.8Para 3.12.2Para 3.12.5Para 3.12.7Para 3.13.18Para 3.13.19Para 3.13.2Para 3.13.26Para 3.13.28Para 3.13.3Para 3.13.6Para 3.13.8Para 3.13.7Para 3.13.12Para 3.13.16Para 3.13.4Para 3.13.5Para 3.13.11Para 3.13.22Para 3.13.9Para 3.13.14Para 3.13.23Para 3.13.21Para 3.13.27Para 3.13.24Para 3.13.20Para 3.13.25Para 3.13.10Para 3.13.1Para 3.13.13Para 3.13.15Para 3.13.17Para 3.14.2Para 3.14.3Para 3.14.6Para 3.14.1Para 3.14.7Para 3.14.5Para 3.14.8Para 3.14.4Para 3.15.1Para 3.15.8Para 3.15.7Para 3.15.4Para 3.15.5Para 3.15.2Para 3.15.3Para 3.15.6Para 3.16.25Para 3.16.5Para 3.16.2Para 3.16.37Para 3.16.8Para 3.16.3Para 3.16.9Para 3.16.1Para 3.16.13Para 3.16.7Para 3.16.10Para 3.16.16Para 3.16.34Para 3.16.18Para 3.16.24Para 3.16.30Para 3.16.6Para 3.16.17Para 3.16.23Para 3.16.35Para 3.16.20Para 3.16.26Para 3.16.38Para 3.16.21Para 3.16.33Para 3.16.11Para 3.16.14Para 3.16.12Para 3.16.15Para 3.16.19Para 3.16.22Para 3.16.27Para 3.16.28Para 3.16.29Para 3.16.31Para 3.16.32Para 3.16.36Para 3.16.4Para 3.17.1Para 3.17.10Para 3.17.17Para 3.17.4Para 3.17.9Para 3.17.18Para 3.17.26Para 3.17.11Para 3.17.16Para 3.17.12Para 3.17.14Para 3.17.15Para 3.17.19Para 3.17.2Para 3.17.20Para 3.17.21Para 3.17.22Para 3.17.23Para 3.17.27Para 3.17.24Para 3.17.25Para 3.17.3Para 3.17.7Para 3.17.5Para 3.17.6Para 3.17.8Para 3.18.15Para 3.18.3Para 3.18.9Para 3.18.5Para 3.18.18Para 3.18.6Para 3.18.2Para 3.18.20Para 3.18.8Para 3.18.22Para 3.18.17Para 3.18.23Para 3.18.19Para 3.18.12Para 3.18.1Para 3.18.10Para 3.18.11Para 3.18.13Para 3.18.14Para 3.18.21Para 3.18.16Para 3.18.24Para 3.18.25Para 3.18.4Para 3.18.7Para 3.19.7Para 3.19.11Para 3.19.5Para 3.19.1Para 3.19.3Para 3.19.10Para 3.19.4Para 3.19.13Para 3.19.6Para 3.19.2Para 3.19.8Para 3.19.18Para 3.19.17Para 3.19.12Para 3.19.14Para 3.19.15Para 3.19.16Para 3.19.19Para 3.19.9Para 3.2.10Para 3.2.12Para 3.2.14Para 3.2.19Para 3.20.12Para 3.2.5Para 3.2.9Para 3.2.13Para 3.20.7Para 3.2.6Para 3.2.3Para 3.2.11Para 3.2.4Para 3.2.2Para 3.2.18Para 3.2.20Para 3.2.8Para 3.2.16Para 3.20.2Para 3.20.1Para 3.20.5Para 3.20.10Para 3.20.9Para 3.20.6Para 3.2.15Para 3.2.1Para 3.2.17Para 3.20.3Para 3.20.11Para 3.20.4Para 3.20.8Para 3.21.34Para 3.21.5Para 3.21.11Para 3.21.4Para 3.21.10Para 3.21.16Para 3.21.3Para 3.21.13Para 3.21.19Para 3.21.14Para 3.21.20Para 3.21.8Para 3.21.21Para 3.21.28Para 3.21.24Para 3.21.32Para 3.21.30Para 3.21.18Para 3.21.25Para 3.21.26Para 3.21.27Para 3.21.29Para 3.21.33Para 3.21.12Para 3.21.2Para 3.21.23Para 3.21.15Para 3.21.22Para 3.21.1Para 3.21.17Para 3.21.31Para 3.21.9Para 3.21.6Para 3.22.75Para 3.22.12Para 3.22.28Para 3.22.33Para 3.22.35Para 3.22.47Para 3.22.5Para 3.22.65Para 3.22.37Para 3.22.42Para 3.22.62Para 3.22.43Para 3.22.1Para 3.22.15Para 3.22.4Para 3.22.3Para 3.22.9Para 3.22.11Para 3.22.18Para 3.22.31Para 3.22.2Para 3.22.20Para 3.22.8Para 3.22.19Para 3.22.26Para 3.22.7Para 3.22.16Para 3.22.29Para 3.22.41Para 3.22.24Para 3.22.36Para 3.22.34Para 3.22.40Para 3.22.46Para 3.22.52Para 3.22.39Para 3.22.51Para 3.22.63Para 3.22.49Para 3.22.55Para 3.22.67Para 3.22.60Para 3.22.66Para 3.22.72Para 3.22.70Para 3.22.71Para 3.22.10Para 3.22.14Para 3.22.22Para 3.22.13Para 3.22.17Para 3.22.25Para 3.22.32Para 3.22.23Para 3.22.27Para 3.22.30Para 3.22.38Para 3.22.44Para 3.22.48Para 3.22.59Para 3.22.73Para 3.22.45Para 3.22.56Para 3.22.6Para 3.22.74Para 3.22.50Para 3.22.54Para 3.22.58Para 3.22.61Para 3.22.53Para 3.22.57Para 3.22.64Para 3.22.68Para 3.22.69Para 3.22.76Para 3.23.16Para 3.23.21Para 3.23.6Para 3.23.12Para 3.23.7Para 3.23.17Para 3.23.9Para 3.23.10Para 3.23.5Para 3.23.24Para 3.23.8Para 3.23.20Para 3.23.25Para 3.23.14Para 3.23.18Para 3.23.1Para 3.23.13Para 3.23.3Para 3.23.11Para 3.23.15Para 3.23.19Para 3.23.22Para 3.23.2Para 3.23.23Para 3.23.27Para 3.23.26Para 3.23.4Para 3.24.3Para 3.24.5Para 3.24.1Para 3.24.2Para 3.24.4Para 3.3.1Para 3.3.13Para 3.3.7Para 3.3.12Para 3.3.2Para 3.3.8Para 3.3.3Para 3.3.9Para 3.3.11Para 3.3.4Para 3.3.6Para 3.3.10Para 3.3.14Para 3.3.5Para 3.4.12Para 3.4.17Para 3.4.8Para 3.4.5Para 3.4.11Para 3.4.13Para 3.4.15Para 3.4.9Para 3.4.2Para 3.4.18Para 3.4.6Para 3.4.16Para 3.4.4Para 3.4.10Para 3.4.1Para 3.4.14Para 3.4.3Para 3.4.7Para 3.4.19Para 3.5.19Para 3.5.5Para 3.5.22Para 3.5.9Para 3.5.10Para 3.5.23Para 3.5.18Para 3.5.15Para 3.5.1Para 3.5.14Para 3.5.21Para 3.5.12Para 3.5.16Para 3.5.2Para 3.5.3Para 3.5.13Para 3.5.17Para 3.5.20Para 3.5.24Para 3.5.25Para 3.5.26Para 3.5.6Para 3.5.4Para 3.5.8Para 3.5.7Para 3.6.5Para 3.6.3Para 3.6.4Para 3.6.1Para 3.6.15Para 3.6.6Para 3.6.22Para 3.6.7Para 3.6.8Para 3.6.18Para 3.6.20Para 3.6.12Para 3.6.16Para 3.6.2Para 3.6.13Para 3.6.17Para 3.6.11Para 3.6.19Para 3.6.10Para 3.6.14Para 3.6.21Para 3.6.9Para 3.7.9Para 3.7.6Para 3.7.13Para 3.7.7Para 3.7.2Para 3.7.8Para 3.7.16Para 3.7.25Para 3.7.27Para 3.7.28Para 3.7.1Para 3.7.10Para 3.7.12Para 3.7.21Para 3.7.26Para 3.7.11Para 3.7.15Para 3.7.20Para 3.7.3Para 3.7.14Para 3.7.24Para 3.7.17Para 3.7.23Para 3.7.5Para 3.7.4Para 3.8.37Para 3.8.39Para 3.8.11Para 3.8.5Para 3.8.6Para 3.8.2Para 3.8.27Para 3.8.22Para 3.8.28Para 3.8.3Para 3.8.23Para 3.8.35Para 3.8.26Para 3.8.38Para 3.8.40Para 3.8.31Para 3.8.1Para 3.8.13Para 3.8.12Para 3.8.15Para 3.8.36Para 3.8.4Para 3.8.10Para 3.8.14Para 3.8.19Para 3.8.33Para 3.8.16Para 3.8.20Para 3.8.24Para 3.8.30Para 3.8.17Para 3.8.21Para 3.8.25Para 3.8.29Para 3.8.32Para 3.8.34Para 3.8.9Para 3.8.7Para 3.8.8Para 3.9.12Para 3.9.5Para 3.9.1Para 3.9.14Para 3.9.6Para 3.9.9Para 3.9.10Para 3.9.2Para 3.9.3Para 3.9.19Para 3.9.18Para 3.9.16Para 3.9.4Para 3.9.8Para 3.9.11Para 3.9.15Para 3.9.13Para 3.9.17Para 3.9.7Para 4.1.15Para 4.1.19Para 4.1.1Para 4.1.13Para 4.1.2Para 4.1.9Para 4.1.12Para 4.1.18Para 4.1.6Para 4.1.16Para 4.1.3Para 4.1.17Para 4.1.8Para 4.1.11Para 4.1.7Para 4.1.10Para 4.1.14Para 4.1.4Para 4.2.11Para 4.2.2Para 4.2.10Para 4.2.4Para 4.2.13Para 4.2.12Para 4.2.16Para 4.2.5Para 4.2.1Para 4.2.6Para 4.2.14Para 4.2.3Para 4.2.7Para 4.2.15Para 4.2.8Para 4.2.9Para 4.3.14Para 4.3.23Para 4.3.2Para 4.3.9Para 4.3.1Para 4.3.21Para 4.3.7Para 4.3.12Para 4.3.25Para 4.3.5Para 4.3.20Para 4.3.32Para 4.3.16Para 4.3.29Para 4.3.17Para 4.3.24Para 4.3.28Para 4.3.13Para 4.3.10Para 4.3.11Para 4.3.15Para 4.3.31Para 4.3.6Para 4.3.19Para 4.3.22Para 4.3.26Para 4.3.3Para 4.3.27Para 4.3.30Para 4.3.4Para 4.4.2Para 4.4.16Para 4.4.15Para 4.4.6Para 4.4.9Para 4.4.13Para 4.4.19Para 4.4.23Para 4.4.5Para 4.4.8Para 4.4.18Para 4.4.11Para 4.4.10Para 4.4.1Para 4.4.17Para 4.4.12Para 4.4.14Para 4.4.21Para 4.4.4Para 4.4.20Para 4.4.3Para 4.4.7Para 4.4.22Para 5.1.2Para 5.1.12Para 5.1.3Para 5.1.1Para 5.1.7Para 5.1.11Para 5.1.17Para 5.1.5Para 5.1.13Para 5.1.8Para 5.1.15Para 5.1.10Para 5.1.16Para 5.1.4Para 5.1.14Para 5.1.9Para 6.1.5Para 6.1.1Para 6.1.18Para 6.1.6Para 6.1.10Para 6.1.16Para 6.1.4Para 6.1.3Para 6.1.20Para 6.1.11Para 6.1.13Para 6.1.17
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Para 6.1.25Para 6.1.26Para 6.1.23Para 6.2.4Para 6.2.10Para 6.2.1Para 6.2.13Para 6.2.7Para 6.2.11Para 6.2.12Para 6.2.9Para 6.3.1Para 6.3.5Para 6.3.3Para 6.3.6Para 6.4.3Para 6.4.2Para 7.1.22Para 7.1.17Para 7.1.6Para 7.1.13Para 7.1.8Para 7.1.10Para 7.1.4Para 7.1.1Para 7.1.16Para 7.1.12Para 7.1.3Para 7.1.20Para 7.2.12Para 7.2.37Para 7.2.34Para 7.2.36Para 7.2.6Para 7.2.2Para 7.2.1Para 7.2.16Para 7.2.3Para 7.2.10Para 7.2.23Para 7.2.4Para 7.2.18Para 7.2.30Para 7.2.5Para 7.2.26Para 7.2.21Para 7.2.27Para 7.2.31Para 7.3.1Para 7.3.10Para 7.3.11Para 7.3.13Para 7.3.14Para 7.3.15Para 7.3.19Para 7.3.16Para 7.3.18Para 7.3.21Para 7.3.2Para 7.3.20Para 7.3.22Para 7.3.26Para 7.3.3Para 7.3.23Para 7.3.27Para 7.3.24Para 7.3.28Para 7.3.25Para 7.3.29Para 7.3.30Para 7.3.31Para 7.3.32Para 7.3.4Para 7.3.34Para 7.3.35Para 7.3.43Para 7.3.45Para 7.3.46Para 7.3.47Para 7.3.48Para 7.3.49Para 7.3.5Para 7.3.50Para 7.3.54Para 7.3.51Para 7.3.63Para 7.3.52Para 7.3.56Para 7.3.53Para 7.3.6Para 7.3.62Para 7.3.65Para 7.3.66Para 7.3.12Para 7.3.17Para 7.3.33Para 7.3.8Para 7.3.7Para 7.3.9Para 7.3.59Para 7.3.58Para 7.3.57Para 7.3.64Para 7.3.55Para 7.3.61Para 7.3.67Para 7.3.60Para 7.3.68