Para 2.1.7 — MSO (Audit)
Original Rule Text
2.1.7 In the course of scrutiny of accounts and transactions of Government, Audit is entitled to make such queries and observations and to call for all records, statements, returns and explanations as it may consider relevant and necessary in the interest of proper discharge of its duties. All such queries and observations shall be couched in courteous and impersonal language.
What This Means
When auditing government accounts, auditors have the right to ask any questions, make observations, and demand any records, statements, returns, or explanations they consider necessary. This is essential for proper discharge of audit duties. However, all such queries and observations must be written in courteous and impersonal language -- professional tone is mandatory.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit can call for any records, statements, returns, or explanations it deems necessary
- 2Auditors can raise queries and observations during scrutiny
- 3All communications must use courteous and impersonal language
- 4This right supports proper discharge of audit duties
Practical Example
During a local audit inspection of a Public Works Division, the audit party needs to examine measurement books and contractor bills for a bridge project. They issue an audit memo requesting these records. Even though they suspect irregularities, the memo is written in neutral, professional language: 'Kindly furnish the measurement books for work order No. 45/2025 for the period April to September 2025 for audit scrutiny.'
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can a government office refuse to provide records to auditors?▼
What tone should audit communications maintain?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.