Para 3.9.10 — MSO (Audit)
Original Rule Text
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.
What This Means
When framing recommendations from integrated audit findings, auditors must strictly follow the principles laid down in the Auditing Standards. After completing the audit, the Accountant General should write a demi-official letter to the Department Secretary highlighting the main findings and proposed suggestions, and request a meeting to discuss them. Recommendations should only be included in the final Audit Report after discussion with the Secretary.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Recommendations must follow principles prescribed in Auditing Standards
- 2Accountant General writes demi-officially to the Department Secretary after audit
- 3The letter should contain a gist of main findings for immediate attention
- 4Secretary should be invited for discussion on observations and conclusions
- 5Recommendations enter the Audit Report only after discussion with the Secretary
Practical Example
After completing an integrated audit of the Public Works Department, the Accountant General writes to the PWD Secretary summarising findings: (1) Budget estimates inflated by 40% in 3 consecutive years, (2) Internal audit wing non-functional with zero reports in 2 years, and (3) 35% of road projects incomplete beyond deadline. The Secretary is invited for a meeting where they discuss and refine the recommendations before inclusion in the CAG's 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
What is a demi-official letter?▼
Why must recommendations be discussed before inclusion in the Audit Report?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.