Para 2.2.28 — MSO (Audit)
Original Rule Text
2.2.28 In applying the second check prescribed in the preceding paragraph, the Audit Officer should be guided by any subsidiary instructions issued by the Comptroller and
Auditor General from time to time. The principle to be observed is that the discretion vested in authorities empowered to make rules is not to be fettered unnecessarily merely because difficulties may arise in the application of necessary audit checks or the maintenance of proper accounts. If the procedure for accounting and audit can be amended without sacrificing efficiency or additional expense, the rule should be accepted and the relevant procedure amended appropriately. All doubtful points, unless they are trivial, should be referred to the Comptroller and Auditor General.
What This Means
When checking whether rules are consistent with CAG's audit and accounting requirements (the second check in Para 2.2.27), the Audit Officer should follow any subsidiary instructions from the CAG. The principle is that rule-making authorities should not be unnecessarily restricted just because their rules make auditing difficult. If the accounting and audit procedure can be adapted without loss of efficiency or extra cost, the rule should be accepted. All doubtful points, unless trivial, should be referred to the CAG.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Follow CAG's subsidiary instructions when applying the audit consistency check
- 2Do not unnecessarily restrict rule-making authorities just because audit finds rules inconvenient
- 3Adapt audit/accounting procedures if possible without sacrificing efficiency
- 4Refer all non-trivial doubtful points to the CAG
Practical Example
A department introduces e-procurement rules that change how purchase vouchers are generated. The AG's office finds that the new digital format differs from the prescribed paper-based audit procedure. Rather than objecting to the rule, the AG adapts the audit procedure to accept digital vouchers since verification is equally effective electronically. The rule is accepted without restricting the department's modernization effort.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Should audit reject rules just because they make auditing harder?▼
When should the CAG be consulted?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.