Para 2.6.19 — MSO (Audit)
Original Rule Text
2.6.19 Any formal proposal for the Comptroller and Auditor General to take up the audit of a body or authority under Section 14(2) or Section 20(2) or to secure the right of access to the books and accounts of a corporation under Section 15(2) should be preceded by a personal discussion by the Accountant General with the Finance Secretary and the Secretary of the concerned Department.
What This Means
Before formally proposing that the CAG take up audit of a body under Sections 14(2), 20(2), or 15(2), the Accountant General should first have a personal discussion with both the Finance Secretary and the Secretary of the concerned administrative department. This informal consultation helps build consensus and understand any concerns before the formal process of seeking Presidential or Gubernatorial approval begins.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Personal discussion with Finance Secretary is required before formal proposal
- 2Discussion with Secretary of the concerned department is also required
- 3This step precedes the formal proposal for audit entrustment
- 4Applies to audit proposals under Sections 14(2), 15(2), and 20(2)
- 5The consultation helps address potential concerns and build support before formal authorization
Practical Example
The Accountant General of a state wants to propose CAG audit of a state housing board that has been receiving Rs 200 crore in annual grants but has not been audited externally for years. Before sending the formal proposal to the Governor, the AG meets the Finance Secretary to discuss the rationale and financial implications, and then meets the Secretary of the Housing Department to understand the board's existing audit arrangements and any concerns. These discussions help refine the proposal and ensure a smoother formal process.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is this informal step needed before the formal process?▼
Is the Accountant General required to accept the Secretaries' objections?▼
What if the concerned department is uncooperative?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.