Para 3.1.1 — MSO (Audit)
Original Rule Text
3.1.1 Consequent on restructuring of the offices of the State Accountants General with effect from 1st March, 1984 the Accounts and Entitlement functions and the Audit functions are discharged by separate Accountants General.
What This Means
Since March 1, 1984, the offices of State Accountants General have been split into two separate offices: one handling Accounts and Entitlement (A&E) functions, and the other handling Audit functions. This restructuring ensures a clear separation of duties between the entity that maintains government accounts and the entity that audits them.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1State AG offices were restructured with effect from 1 March 1984
- 2Accounts and Entitlement functions are handled by one AG (A&E)
- 3Audit functions are handled by a separate AG (Audit)
- 4This separation ensures independence of the audit function
Practical Example
In a state like Rajasthan, the Accountant General (A&E) in Jaipur processes government salary bills, maintains GPF accounts, and compiles state financial statements. The Accountant General (Audit) operates from a separate office and audits the same transactions independently. This separation ensures that the office checking the accounts is not the same office that prepared them.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why was this separation necessary?▼
Do both AGs report to the CAG?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.