Para 3.10.35 — MSO (Audit)

3.10.35 In view of the considerable expansion in the activities of the Missions and Posts and the overseas units of public sector undertakings and autonomous bodies and in the context of the increased emphasis on Value For Money Audit, comprehensive performance evaluation and reviews of the transactions and other activities of these agencies abroad may also be undertaken with the approval of the Comptroller and Auditor General. Detailed questionnaire on each selected topic could be circulated to collect and collate relevant information/data from the missions, ministries, etc. and such additional information/data as considered necessary being collected in local audit of the missions and posts in the normal course.

- Annexure (Referred to in

Note

(iv) below paragraph 3.10.4)

1. In order to tackle the problem of non-receipt of effective replies to audit observations contained in the inspection reports pertaining to Indian Missions and Posts abroad, and to secure expeditious settlement of the outstanding inspection reports and audit observations, the following additional steps should be taken:

(i) All the old objections may be broadly categorised into

(a) those in respect of which replies are is to be furnished by the Heads of the Missions; and

(b) those that are required to be settled finally by the Ministry of External Affairs either by regularisation or by issue of appropriate orders of recovery.

(ii) The Ministry of External Affairs may be requested to nominate an officer of the status of Counsellor in each Mission, who will be responsible for coordinating with Audit and various Wings in the Mission for expediting their replies.

(iii) The Inspecting Officer should keep aside half a day or more before the commencement of or during the audit inspection for discussing the settlement of old outstanding audit observations and inspection reports with the Heads of Missions or the nominated officer.

(iv) Audit objections in respect of which action is pending with the Ministry of External Affairs should be brought demi-officially to the notice of the Secretary of the Ministry and the Financial Adviser so that adequate and prompt attention is bestowed on them. A copy of the list may also be endorsed to the Principal Director of Audit (External Affairs), New Delhi, to enable him to take up the matter during the meeting of Ad hoc Committees and to keep the Principal Director/Director concerned of the developments in this regard from time to time.

What This Means

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

• 1VFM audits of Missions and overseas PSU units require CAG approval
• 2Questionnaires are circulated to Missions and Ministries to collect relevant data
• 3Old audit observations are categorised into those needing Mission replies and those needing MEA action
• 4MEA must nominate a Counsellor-rank officer in each Mission to coordinate with Audit
• 5Outstanding objections may be grouped and processed as draft paragraphs for Audit Reports

Practical Example

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.