Para 3.1.8 — MSO (Audit)
Original Rule Text
3.1.8 Central Audit may be supplemented by local audit and inspections to such extent as may be prescribed by the Comptroller and Auditor General. However, in cases where
the accounting functions have been departmentalised, the audit will be conducted only locally.
- Time schedule for audit
What This Means
Central Audit can be supplemented by local audit and inspections as directed by the CAG. However, for departments that have their own separate accounting setup (departmentalized accounts), audit is conducted only at their location — not centrally — since their records are not maintained at the AG's office.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Central Audit may be supplemented by local audit and inspections
- 2Extent of supplementation is prescribed by the CAG
- 3Departments with departmentalized accounts are audited only locally
- 4Local audit is necessary where records are maintained at the department
Practical Example
The Railways maintain their own accounts through the Financial Adviser and Chief Accounts Officer. Since Railway accounts are not compiled by the AG (A&E), a Central Audit Party cannot audit them at the AG's office. Instead, Railway audit is conducted locally by dedicated Railway Audit teams visiting divisional and zonal offices where the records are kept.
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 difference between Central Audit and Local Audit?▼
Which departments typically have departmentalized accounts?▼
Who decides whether local audit is needed to supplement Central Audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.