Para 2.6.30 — MSO (Audit)
Original Rule Text
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.
What This Means
When audit reports are to be placed before Parliament or a State Legislature, the draft report must first be shown to the CAG for approval. At the same time, a copy goes to the audited body and the government for their comments. Once approved, the report is signed by the Principal Audit Officer (unless the law requires the CAG's signature) and forwarded to the government for tabling in the legislature.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Draft audit reports meant for legislature must be shown to CAG at draft stage
- 2Simultaneously, the body and government receive copies for comments
- 3After CAG approval, the Principal Audit Officer signs the final report
- 4CAG signs only if the founding Act specifically requires it
- 5The signed report is forwarded to government for placement before legislature
Practical Example
The Accountant General (Audit) of Maharashtra prepares a draft audit report on a state housing corporation. The draft is sent simultaneously to the CAG in Delhi for approval and to the corporation and the state Housing Department for comments. After incorporating necessary changes and receiving CAG's approval, the AG signs the final report and sends it to the Maharashtra government, which tables it in the state legislature.
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 the draft shown to the audited body before finalization?▼
Who is the 'Principal Audit Officer'?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.