Para 3.9.10 — MSO

3.9.10 In framing suggestions or recommendations based on the results of audit, the governing principles prescribed in this regard in the Auditing Standards should be scrupulously adhered to. On conclusion of the audit, the Accountant General should write demi-officially to the Secretary of the Department briefing him/her about the main findings of audit and the suggestions proposed and requesting a discussion thereon. Any suggestions or recommendations should be included in the Audit Report only after discussion with the Secretary.