Para 3.1.13 — MSO (Audit)
Original Rule Text
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.
What This Means
The AG (A&E) and AG (Audit) must work in close coordination and mutual cooperation for central audit work, since both serve the common objective of efficient and timely government accounting and audit. Both offices should interpret and apply the MSO procedures cooperatively. If they have any disagreement or doubt about procedures, they should promptly refer the matter to the CAG for resolution.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AG (A&E) and AG (Audit) must work in close coordination
- 2They share a common objective of improving efficiency and effectiveness
- 3Both must cooperate in interpreting and adopting MSO procedures
- 4Doubts or differences of opinion must be referred to the CAG promptly
- 5Neither office should obstruct or delay the other's functions
Practical Example
The AG (Audit) team needs access to certain departmental compilation registers maintained by the AG (A&E) office to verify budget allocations against actual expenditure. The A&E office cooperates by making the registers available during central audit and assigning a liaison officer to help the audit team locate specific records. When the two offices disagree about whether a particular type of voucher requires a sanction certificate, they jointly refer the question to the CAG's headquarters for a ruling.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why might there be friction between the two AG offices?▼
Who has the final say in case of disagreement?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.