Para 3.16.10 — MSO (Audit)
Original Rule Text
3.16.10 In order to highlight in the Appropriation Accounts instances of unnecessary reappropriation of funds, inadequate surrender of funds, etc., key areas requiring detailed probe should be selected in advance by the Accountant General (Audit). On completion of this exercise, suitable comments should be proposed for incorporation in the Accounts. Audit should not suo moto add or modify what has been stated in the Accounts, but may include comments in the Audit Report if called for on instances of persistent savings, unnecessary or irregular re-appropriation or surrender of funds, etc. under various grants from the cases included in Appropriation Accounts.
- Certification of State and Union Territory Accounts
What This Means
When preparing Appropriation Accounts, audit should select key areas in advance for detailed probing of unnecessary re-appropriations, inadequate fund surrenders, and similar issues. Suitable comments are proposed for incorporation in the Accounts. However, audit must not unilaterally add to or modify the factual content of the Accounts. If significant issues are found (persistent savings, irregular re-appropriations, etc.) that warrant public reporting, audit can include comments in the Audit Report instead.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Key areas for detailed probing should be selected in advance by the AG (Audit)
- 2Audit proposes comments for incorporation in the Appropriation Accounts
- 3Audit must NOT add to or modify the Accounts on its own (suo moto)
- 4Significant findings can be included as comments in the Audit Report
- 5Focus areas include persistent savings, unnecessary re-appropriation, and irregular fund surrenders
Practical Example
While certifying the Appropriation Accounts of a State Government, the AG (Audit) identifies that the Agriculture Department has shown persistent savings of 25% for three consecutive years and made unnecessary re-appropriations that were later reversed. The AG proposes including a note in the Appropriation Accounts about these patterns. However, when the department's explanation in the Accounts is factually incorrect, the AG cannot change it directly -- instead, the AG includes a corrective comment in the State Audit Report, which is a separate document.
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 audit modify the Appropriation Accounts directly?▼
What is the difference between comments in the Accounts and comments in the Audit Report?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.