Para 4.4.2 — MSO (Audit)
Original Rule Text
4.4.2 Subsequent paragraphs of this chapter delineate the procedure to be observed for achieving these objects. The Accountant General may prescribe further detailed procedures relating to the preparation and disposal of Audit Notes.
- Audit Notes
- Part - I
What This Means
The subsequent paragraphs in this chapter lay out the detailed procedures for preparing and disposing of audit notes for Public Works transactions. The Accountant General may prescribe additional detailed procedures beyond what is stated in the chapter.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Detailed procedures for audit notes are specified in subsequent paragraphs
- 2Accountant General may prescribe further detailed procedures locally
- 3This para serves as a bridge connecting the objectives (Para 4.4.1) to the operational procedures
Practical Example
A new auditor joining the Central Audit Support Section is directed to study the paragraphs following Para 4.4.2 for the step-by-step procedure of preparing audit notes. They also check the local office manual to see if the Accountant General has prescribed any additional procedures specific to their State.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can the Accountant General modify the audit note procedure?▼
What topics do the subsequent paragraphs cover?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.