Para 3.1.4 — MSO (Audit)
Original Rule Text
3.1.4 Subject to the relevant provisions of the Act and save where otherwise provided in the instructions contained in this Manual, the Accountant General (Audit) is responsible to the Comptroller and Auditor General for the audit of all transactions which are brought to account by the Accountant General (Accounts & Entitlements) and by the departmental accounting authorities. If he is requested by Government or any other authority to undertake audit which does not pertain to his office or in respect of which the Comptroller and Auditor General has not issued any orders, he should refer the matter to the Comptroller and Auditor General for appropriate directions.
# Source Documents
What This Means
The Accountant General (Audit) is accountable to the Comptroller and Auditor General (CAG) for auditing all government transactions recorded by the AG (A&E) and departmental accounting authorities. If the government or any other body asks the AG (Audit) to perform audit work outside his jurisdiction or not covered by CAG's orders, the AG must refer the matter to the CAG for instructions rather than acting independently.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AG (Audit) reports to the CAG for audit responsibilities
- 2Covers all transactions recorded by AG (A&E) and departmental authorities
- 3Subject to provisions of the CAG Act and MSO instructions
- 4Cannot independently accept audit requests outside jurisdiction
- 5Extra-jurisdictional requests must be referred to the CAG
Practical Example
A State Government requests the AG (Audit) to audit a newly created autonomous body that doesn't fall under the AG's normal mandate. Instead of accepting or declining on his own, the AG writes to the CAG's office seeking directions on whether to take up this audit, what scope it should cover, and under which provision of the Act it would be authorized.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why can't the AG (Audit) accept extra audit work directly?▼
Who are the departmental accounting authorities mentioned?▼
What Act governs the AG (Audit)'s responsibilities?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.