Para 3.1.13 — MSO

3.1.13 The Accountant General (A&E) and Accountant General (Audit) are expected to work in close coordination and cooperate mutually in conducting the Central Audit work entrusted to the latter, having regard to the common objective of improving the efficiency, effectiveness and timely performance of the functions entrusted to them. A similar approach is also called for while interpreting and adopting the systems and procedures laid down in this manual by each officer in the discharge of their designated responsibilities. In case of any doubt or difference of opinion, the matter should be promptly referred to the Comptroller and Auditor General for a decision.