Para 3.18.2 — MSO (Audit)
Original Rule Text
3.18.2 Audit of scientific departments extends to four Central ministries, three Central departments, an attached office, three autonomous bodies and a Registered Society, details of which are as follows:
- Central Ministries:
Ministry of Science and Technology (MST), Ministry of Information Technology (MIT), Ministry of Environment and Forests (MEF), and the Ministry of Non-conventional Energy Sources (MNES).
- Central Departments:
Department of Atomic Energy (DAE), Department of Space (DOS) and the Department of Ocean Development (DOD).
- Attached Office:
Geological Survey of India (GSI), an attached office of the Ministry of Mines.
- Autonomous Bodies:
Council of Scientific and Industrial Research(CSIR), Indian Council of Agricultural Research (ICAR) and Indian Council of Medical Research (ICMR).
- Registered Society:
Centre for Development of Telematics (C-DOT), under the Ministry of Communications.
What This Means
The audit of scientific departments covers four central ministries (Science & Technology, IT, Environment, Non-conventional Energy), three central departments (Atomic Energy, Space, Ocean Development), one attached office (Geological Survey of India), three autonomous bodies (CSIR, ICAR, ICMR), and one registered society (C-DOT). This gives auditors the full scope of entities they are responsible for examining.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Four central ministries: MST, MIT, MEF, MNES
- 2Three central departments: DAE, DOS, DOD
- 3One attached office: GSI (under Ministry of Mines)
- 4Three autonomous bodies: CSIR, ICAR, ICMR
- 5One registered society: C-DOT (under Ministry of Communications)
- 6This defines the complete audit universe for scientific departments
Practical Example
A Dy. Accountant General planning the annual audit programme for scientific departments prepares a list of all entities under their jurisdiction. They must plan audit parties for CSIR labs, ICAR research institutes, ICMR centres, DAE facilities, ISRO centres, and the other ministries. Each requires different expertise — agricultural research auditors for ICAR, nuclear specialists for DAE, and IT expertise for MIT and C-DOT.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Are all these entities audited by the same AG office?▼
Does this list change over time?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.