Para 2.1.27 — MSO

2.1.27 All offices must have an Audit Planning Group (APG) headed by the Director General/Principal Director/Principal Accountant General (Audit)/Accountant General (Audit), as the case may be. The APG will be responsible for preparation of the biennial audit plan for the office and will include all the Group Officers of the Audit Office and such other officers as the Head of the Office may decide. It will also include the Principal Accountant General (A&E)/Accountant General (A&E) as an invitee to address various issues where close coordination and exchange of information between the Audit and the Accounts and Entitlement offices are necessary, particularly those relating to appropriation audit, treasury verification, Voucher Level Computerisation inputs, AC/DC bills and Personal Ledger Accounts and other matters relating to Central Audit. The Head of the Audit Office will function as the convener of the APG, which will be the apex monitoring body for implementation of the audit plan. For this purpose, meetings of the Group will be convened at least once every quarter. There will be also an Audit Planning Cell in each Audit Office to assist the APG.

Chapter–2 Audit of Expenditure