Para 3.9.8 — MSO (Audit)
Original Rule Text
3.9.8 Before taking up the field inspection for integrated audit, the Accountant General should meet the Secretary and explain to him/her about the scope and purpose of the integrated audit and the objectives sought to be achieved. The Secretary may be requested to arrange a presentation of the department’s main activities to facilitate better
understanding of its mandate, objectives and functions. Similarly, a detailed and wideranging discussion should be held with other sufficiently senior personnel of the department that should also be attended by the members of the audit teams.
What This Means
Before beginning field inspections for integrated audit, the Accountant General should personally meet the Department Secretary to explain the scope and purpose of the audit. The Secretary should be asked to arrange a departmental presentation covering the department's main activities, mandate, objectives, and functions. A detailed discussion should also be held with other senior departmental officials, attended by members of the audit teams who will be conducting the fieldwork.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AG should personally meet the Department Secretary before field audit begins
- 2Explain the scope, purpose, and objectives of the integrated audit
- 3Request a presentation on the department's activities and mandate
- 4Hold detailed discussions with senior departmental personnel
- 5Audit team members should attend these discussions for better understanding
Practical Example
The Accountant General of Maharashtra schedules a meeting with the Secretary, Water Resources Department, before launching an integrated audit. During the meeting, the AG explains that the audit will cover the department's financial management, major irrigation projects, and water supply schemes over 3 years. The Secretary arranges a half-day presentation where the Chief Engineer explains the department's organisational structure, ongoing projects, and challenges. The 12 audit officers who will conduct field audits attend, gaining first-hand understanding of the department's operations.
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 the AG personally meet the Secretary?▼
What benefit do audit teams get from attending the departmental presentation?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.