Para 2.6.28 — MSO (Audit)
Original Rule Text
2.6.28 In the audit of these accounts, Audit should not make independent enquiries of tax payers or of the general public unless such a procedure is expressly authorized by statutory regulations or executive orders.
# Audit Reporting
What This Means
When auditing the accounts of bodies and authorities, the CAG's audit team must not independently approach taxpayers or members of the general public for information or verification. The only exception is when statutory regulations or executive orders specifically authorize such inquiries.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit must not make independent enquiries of taxpayers or the general public
- 2Exception: when expressly authorized by statutory regulations or executive orders
- 3This restriction protects the privacy of individuals and limits audit's direct reach
- 4Audit should rely on institutional records rather than external inquiries
Practical Example
While auditing a municipal corporation's property tax collection, the audit team suspects that certain properties have been under-assessed. However, they cannot go door-to-door asking property owners about their actual rental income. Instead, they must rely on the corporation's own assessment records, survey reports, and any official data available to verify the assessments.
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 audit restricted from contacting taxpayers directly?▼
What if the institution's records are insufficient to complete the audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.