Para 2.6.30 — MSO

2.6.30 In all cases where the Audit Reports are placed before the Parliament or the State/Union Territory Legislature, the reports should be shown to the Comptroller and Auditor General at the draft stage. Simultaneously, a copy may be sent to the body or authority and the Government concerned for their comments, if any, After the draft reports have been approved, these will be signed by the Principal Audit Officer, unless the Act or rules made thereunder specifically provide for their being signed by the Comptroller and Auditor General, and forwarded to Government for being placed before the Parliament or the Legislature.