Para 3.8.8 — MSO (Audit)
Original Rule Text
3.8.8 Active cooperation of the departments concerned and their proper appreciation of the purpose of reviews by Audit are essential for them to be meaningful. Therefore, it should be mandatory for pre-review discussions or an entry conference to be held between the Group Officer and the Head of the Department/Secretary to Government concerned when suggestions could be sought or views exchanged on areas and aspects to be taken up for study. These discussions could also be utilised for ensuring that all assistance would be forthcoming from the departmental officers in making available all necessary data and records. A similar meeting or exit conference should also be arranged with the Head of the Department on completion of the review audit to discuss its findings and to obtain further clarifications if any, from the department.
- Criteria Based Audit
What This Means
Meaningful performance reviews require the active cooperation of the audited department. Before starting a review, it is mandatory to hold a pre-review discussion (entry conference) between the Group Officer and the Head of Department or Government Secretary. This meeting is used to explain the purpose and scope of the review and to ensure the department will provide all necessary data and records. A similar exit conference must be held after the review to discuss findings and obtain clarifications.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Pre-review discussions (entry conference) with department heads are mandatory
- 2Entry conference explains audit purpose and secures departmental cooperation
- 3Views should be exchanged on areas and aspects to be studied
- 4All necessary data and records must be made available by the department
- 5Exit conference on completion discusses findings and obtains clarifications
Practical Example
Before starting a review of the state's education department schemes, the Deputy Accountant General meets the Education Secretary for an entry conference. They discuss which 5 major schemes will be reviewed, agree on the sample districts, and the Secretary directs all District Education Officers to provide full access to records. After fieldwork, an exit conference is held where the auditors present preliminary findings and the Secretary clarifies that certain fund diversions had prior Finance Department approval.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the difference between entry and exit conferences?▼
Who should attend the entry conference?▼
What is criteria-based audit mentioned at the end of this paragraph?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.