Para 2.6.16 — MSO

2.6.16 Whenever public moneys are involved, the Constitution and the Act delineate the unique role of Comptroller and Auditor General in the audit of accounts. It is, however, not feasible or desirable that the audit of each individual transaction should be undertaken by him. Section 24 of the Act authorises the Comptroller and Auditor General to dispense with, when circumstances so warrant, any part of detailed audit of any accounts or a class of transactions and to apply such limited checks in relation to such accounts or transactions as he may determine. The use of the words “audit all receipts and expenditure” in Sub-sections (1) and (2) of Section 14 of the Act and of the word “shall” in Sub-sections (1) and (3) of Section 14, Sub-sections (2) and (3) of Section 19 and Subsection (1) of Section 20 are not, therefore, to be construed as meaning that whenever audit is taken up it is imperative that it should be a comprehensive audit of all transactions. Similarly use of the word “may” in Sub-section (2) of Sections 14 and 20 does not in any way restrict the scope of audit, once it is entrusted to the Comptroller and Auditor General. The extent of audit to be undertaken by the Comptroller and Auditor General is to be determined with reference to the circumstances of each case.