Para 2.6.32 — MSO (Audit)
Original Rule Text
2.6.32 Detailed instructions for the conduct of audit of bodies and authorities under the provisions of Sections 14, 15, 19 and 20 of the Act are contained in the Manual of Instructions for Audit of Autonomous Bodies and are supplemental to the provisions in this Manual. The Accountant General may issue further instructions wherever necessary with reference to the nature of different bodies and authorities and their activities and transactions.
What This Means
Detailed instructions for auditing bodies and authorities under Sections 14, 15, 19, and 20 are contained in a separate document called the Manual of Instructions for Audit of Autonomous Bodies. That manual supplements the MSO (Audit). Additionally, the Accountant General can issue further instructions specific to the nature of different bodies and their activities.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1The Manual of Instructions for Audit of Autonomous Bodies contains detailed audit procedures
- 2It supplements the MSO (Audit) and covers Sections 14, 15, 19, and 20 audits
- 3The Accountant General may issue additional instructions as needed
- 4Additional instructions should be tailored to the nature of different bodies and their transactions
Practical Example
An Accountant General is setting up audit of a newly created space research authority. While the MSO provides general principles, the Manual of Instructions for Audit of Autonomous Bodies gives detailed step-by-step procedures. Since space research has unique aspects (like multi-year project accounting and international collaborations), the AG issues supplementary instructions specific to auditing such research organizations.
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 relationship between the MSO (Audit) and the Manual of Instructions for Audit of Autonomous Bodies?▼
Can the Accountant General's additional instructions override the MSO?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.