Para 3.8.38 — MSO

Recommendations/suggestions by Audit 3.8.38 Any observation or opinion that is not strengthened by appropriate recommendations would render a Review incomplete to a reader in general and to the ministries and departments and the Public Accounts Committee in particular. The Review should therefore contain well-considered and well-articulated suggestions to address the shortcomings disclosed as a result of audit. Utmost care should, however, be taken in presenting the suggestions, which should be done with due regard to the requirements of rules and orders, operational constraints and the prevailing milieu. Suggestions proposed to be incorporated in the Review should be discussed with sufficiently high level functionaries and their acceptance obtained as far as possible.