Para 2.6.31 — MSO (Audit)
Original Rule Text
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.
- Other Guidelines
What This Means
Bodies audited under Section 14 do not get a separate audit report. Instead, significant audit findings are included in the conventional CAG Audit Report submitted under Article 151 of the Constitution. For Section 19 and Section 20 bodies, important comments can appear in both their separate audit reports and the conventional report.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Section 14 bodies do not receive separate audit reports
- 2Their important findings go into the conventional CAG Audit Report under Article 151
- 3Section 19 and 20 bodies get separate audit reports
- 4Important Section 19/20 comments can also be included in the conventional audit report
Practical Example
During the audit of a grant-funded NGO under Section 14, the audit team discovers Rs 80 lakhs of government grant being diverted to personal use. Since no separate audit report is issued for Section 14 bodies, this finding is incorporated as a paragraph in the CAG's Union Audit Report, which is placed before Parliament and examined by the Public Accounts Committee.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the 'conventional Audit Report' under Article 151?▼
Why do Section 19/20 bodies get separate reports while Section 14 bodies do not?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.