Para 3.23.25 — MSO (Audit)
Original Rule Text
3.23.25 In cases where the audit certificate is issued before the local audit is undertaken, it should be specifically brought out that the certificate is issued subject to local audit in due course and also without any prejudice to the right to include in the Audit Report any audit comments in regard to the utilisation of the Central assistance by the State Government.
What This Means
If the audit certificate for a plan scheme must be issued before local audit has been completed, the certificate must explicitly state two caveats: first, that it is subject to local audit in due course; and second, that the CAG retains the right to include audit comments about the utilisation of Central assistance in the Audit Report. These qualifications protect the auditor's position and the CAG's constitutional authority.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit certificates may need to be issued before local audit is completed
- 2The certificate must state it is 'subject to local audit in due course'
- 3The CAG's right to comment in the Audit Report must be explicitly reserved
- 4These caveats protect against issues that may surface during later local audit
- 5This is a practical accommodation since local audit timelines may not align with certification deadlines
Practical Example
The Finance Ministry needs certified expenditure figures for a Centrally Sponsored health scheme by July, but the local audit of the implementing directorate is scheduled for September. The AG (Audit) issues the certificate based on central records, clearly stating: 'This certificate is issued subject to local audit. The CAG reserves the right to include any audit comments regarding utilisation of Central assistance in the Audit Report.'
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can the certificate be withdrawn after local audit reveals problems?▼
Why not wait for local audit before issuing the certificate?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.