Para 2.6.31 — MSO

Other Guidelines

2.6.31 No separate audit reports are issued in case of bodies or authorities audited under Section 14 of the Act. Instead, important audit observations are incorporated in the conventional Audit Report submitted under Article 151 of the Constitution. Important comments in respect of audits under Sections 19 and 20 of the Act can also be incorporated in the conventional Audit Reports in addition to the separate audit reports.