Para 3.8.38 — MSO (Audit)
Original Rule Text
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.
# Suggested Layout
What This Means
A review report is considered incomplete if it only points out problems without offering solutions. Every review must include well-thought-out recommendations to address the shortcomings discovered during the audit. However, these suggestions must be practical, considering existing rules, operational limitations, and ground realities. Ideally, the proposed recommendations should be discussed with senior department officials and their acceptance obtained before including them in the final report.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Observations without recommendations make a review incomplete
- 2Suggestions must be well-considered and clearly articulated
- 3Recommendations should respect existing rules, operational constraints, and practical realities
- 4Proposed suggestions should be discussed with senior departmental functionaries
- 5Acceptance of recommendations from the department should be obtained where possible
Practical Example
An audit of the Integrated Child Development Services (ICDS) finds that 60% of Anganwadi centres lack basic infrastructure. Rather than just reporting the deficiency, the auditors recommend that the department conduct a comprehensive infrastructure gap assessment within 6 months and submit a phased plan to the Finance Department for bridge funding. This recommendation is discussed with the Department Secretary, who agrees to implement it.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why should recommendations be discussed with the department before inclusion?▼
What makes a good audit recommendation?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.