Para 2.1.9 — MSO (Audit)
Original Rule Text
2.1.9 In case the problem is not resolved even after this is brought to the notice of the Chief executive concerned, an omnibus draft paragraph on all such problems that arise during the year should be considered for inclusion in the Audit Report for bringing to the notice of the Legislature through the Public Accounts Committee or the Committee on Public Undertakings the failure of the executives to discharge their statutory obligation.
- Audit Evidence
What This Means
If an audited office persistently fails to cooperate even after the matter has been brought to the attention of the Chief Executive (Chief Secretary/Secretary to GoI), the issue should be compiled into a comprehensive paragraph for possible inclusion in the Audit Report. This brings the failure to the notice of the Legislature through the Public Accounts Committee or Committee on Public Undertakings, documenting the executive's failure to meet its statutory obligation.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Persistent non-cooperation is escalated via the Audit Report
- 2An omnibus draft paragraph covers all such problems during the year
- 3The Legislature is informed through PAC or COPU
- 4This is a last-resort measure when direct escalation fails
Practical Example
Throughout the audit year, three departments in a state refused to produce key records despite the AG's letters to the Chief Secretary. The AG compiles an omnibus paragraph describing all three cases of non-cooperation and includes it in the State Audit Report. The PAC takes up the matter and summons the department secretaries to explain their failure.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What happens if escalation to the Chief Secretary does not resolve the issue?▼
What is the PAC's role in such cases?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.