Para 3.8.40 — MSO (Audit)
Original Rule Text
3.8.40 While forwarding the Draft Review to the Secretary of the Department, Audit should solicit his specific responses to the various audit observations stating that it would be desirable to include these in the Review because of its likely inclusion in the Audit Report of the Comptroller and Auditor General to be presented to the State Legislature (in cases where the Review is intended for inclusion in the State Audit Report). The letter forwarding the Review should contain a gist of the audit findings for the Secretary’s immediate attention. As a rule, the departmental Secretary should also be invited for a discussion on the observations/conclusions proposed to be included.
Annexure –1 (Referred to in paragraph 3.8.20) Specimen Sample
# (A) SAMPLE DEFINITION
• Total Population • Total area covered under the programme • Target • Achievement • Total number of Districts where programme is being implemented • Total number of Blocks where programme is being implemented. • Total provision and expenditure during the review period for the State as a whole
(B) SAMPLE FOR TEST CHECK
• Total Number of Districts in the sample, along with their names • Total Number of Blocks/Units in the sample • Total expenditure in the sample Districts • Total expenditure in the sample Blocks or Units • Number of sample Blocks/Units divided by Total number of Blocks/Units X 100 • Total Expenditure in the sample divided by Total expenditure in the State X 100
![Annexure–2 (Referred to in paragraph 3.8.39) Amount unspent Amount transferred to Civil deposits (Rs., %) Amount advanced to others (Rs., %) Amount diverted (Rs., %) Other irregularities (Rs., %) Amount actually spent on the programme (Rs., %) Physical achievements (Absolute & % terms) Actual expenditure (% of audited amount) Amount audited Amount reported as spent Total Fund]()
# Chapter–9 Integrated Audit of Departments
- Audit objectives and scope
What This Means
When the draft review report is ready, the Accountant General should send it to the Department Secretary with a covering letter summarising the key findings and requesting a discussion. The letter should mention that the review may be included in the CAG's Audit Report for the Legislature. This paragraph also prescribes the format for documenting sample details, including a specimen showing population size, sample coverage, and a table for tracking how funds were actually utilised versus reported.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Draft review must be formally forwarded to the Department Secretary
- 2A covering letter with a gist of key findings must accompany the draft
- 3The Secretary should be invited for a discussion on audit observations
- 4The review's likely inclusion in the CAG Audit Report should be mentioned
- 5Specimen annexures prescribe formats for sample definition and fund utilisation tracking
Practical Example
After completing a review of the National Rural Employment Guarantee Scheme in Madhya Pradesh, the Accountant General writes to the Principal Secretary (Rural Development) summarising the three major findings: inflated muster rolls in 12 districts, diversion of Rs 45 crore to non-scheme works, and non-completion of 3,200 water harvesting structures. The Secretary is invited for a discussion before the findings are finalised for 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
Why is the Secretary's discussion important before finalisation?▼
What information does the sample definition annexure capture?▼
What does the fund utilisation annexure track?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.