Para 2.1.27 — MSO (Audit)
Original Rule Text
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.
- Audit Mandate
- Chapter–2 Audit of Expenditure
What This Means
Every audit office must have an Audit Planning Group (APG) led by its head officer (Director General, Principal AG, or AG Audit). This group is the top-level body responsible for preparing and monitoring the biennial audit plan. It includes all Group Officers, and the A&E counterpart is invited for coordination on issues like appropriation audit and treasury verification. The APG must meet at least once every quarter, and each office also maintains an Audit Planning Cell to support it.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Every audit office must constitute an Audit Planning Group (APG)
- 2APG is headed by the senior-most audit officer of the office
- 3The AG (A&E) is an invitee for coordination on shared issues like appropriation audit
- 4APG meetings must be held at least once every quarter
- 5An Audit Planning Cell assists the APG in each office
Practical Example
The Principal AG (Audit) of a state convenes the quarterly APG meeting. All Group Officers attend, and the AG (A&E) is invited to discuss treasury verification issues and VLC (Voucher Level Computerisation) data sharing. The Audit Planning Cell has prepared progress reports showing which units from the biennial plan have been covered and which are pending.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Who heads the Audit Planning Group?▼
Why is the A&E officer invited to APG meetings?▼
How frequently must the APG meet?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.