Para 3.17.8 — MSO (Audit)
Original Rule Text
3.17.8 The irregularities noticed during audit should be indicated in brief with Audit Certificate. Audit Certificate should be issued in printed revised proforma and on printed letterhead appended as Annexure to this section.
What This Means
Any irregularities found during audit must be briefly summarized and included with the audit certificate. The certificate itself must be issued using the revised printed proforma on the AG office's official letterhead, as specified in the Annexure to this section.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Irregularities must be briefly indicated along with the audit certificate
- 2The prescribed revised proforma must be used
- 3Certificate must be on the official printed letterhead
- 4Proforma format is provided in the Annexure to this section
Practical Example
While preparing the audit certificate for a World Bank-funded health project, the audit team notes three irregularities: overpayment to a supplier, procurement without proper tendering, and expenditure on non-project items. Each irregularity is briefly described in the certificate. The Group Officer ensures the certificate is printed on the AG office letterhead using the correct revised proforma from the Annexure.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
How briefly should irregularities be described?▼
Why must the revised proforma be used?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.