Para 2.2.11 — MSO (Audit)
Original Rule Text
2.2.11 All important cases detected either in Central Audit or Local Audit and Inspections should be examined by the Accountant General with reference to Government files, if necessary, before raising an audit query.
What This Means
When important audit findings are detected -- whether through Central Audit (at headquarters) or Local Audit and Inspections (at field offices) -- the Accountant General must personally examine them with reference to government files if necessary before issuing any audit query. This ensures that significant objections are well-founded and based on complete information.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Important cases must be examined by the AG before raising audit queries
- 2Applies to findings from both Central Audit and Local Audit
- 3Government files should be consulted if necessary
- 4Ensures audit objections are well-founded
Practical Example
A local audit party discovers what appears to be a Rs 2 crore overpayment to a contractor in a highway project. Before issuing an audit query, the case is sent to the AG's office where the AG personally examines the contract file, variation orders, and rate analysis. Only after this examination, confirming that the overpayment is indeed irregular, is the formal audit query issued.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must the AG personally examine important cases?▼
What is the difference between Central Audit and Local Audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.