Para 3.16.9 — MSO (Audit)
Original Rule Text
3.16.9 An independent and thorough check of these Accounts as compiled by the Accountants General (A&E) is essential before the accounts are certified by the Comptroller and Auditor General. Such a check should be exercised by Accountants
General (Audit) whose primary duty is to ensure that the systems followed in the compilation of Accounts leading to the Finance Accounts and Appropriation Accounts are satisfactory and fault free. This would necessarily mean that the Accountants General (Audit) have to check these accounts with the connected primary records (including those prescribed under the VLC system) wherever such a necessity is felt to ensure their correctness.
What This Means
An independent and thorough audit check of annual accounts is essential before the CAG certifies them. This responsibility falls on the Accountant General (Audit), who must verify that the compilation systems used are satisfactory and the accounts are error-free. This includes going back to primary records — including those under the VLC (Voucher Level Computerisation) system — whenever necessary to confirm the accuracy of compiled figures.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Independent audit check is mandatory before CAG certification
- 2AG (Audit) must verify that compilation systems are satisfactory and fault-free
- 3Primary records must be checked whenever necessary to ensure correctness
- 4VLC system records are included in the scope of primary record verification
- 5The check is separate from and independent of the account compilation process
Practical Example
While auditing a state's Appropriation Accounts, the AG (Audit) team notices that expenditure under a social welfare grant seems unusually low. They trace the figures back to the primary records — the Classified Abstract maintained under the VLC system — and discover that Rs 40 crore in March transactions were omitted due to a software cut-off error. The AG (A&E) is asked to correct the compilation before the accounts can be certified.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must the AG (Audit) check accounts independently if the AG (A&E) compiled them?▼
What are primary records in this context?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.