Para 6.1.1 — MSO (Audit)
Original Rule Text
6.1.1 As brought out in paragraphs 3.16.17 and 3.1.25, Central Audit conducted by the audit staff at the headquarters of the Accountant General (Audit) is based on the accounts rendered by the departmental officers to the Accountant General (A&E) in the form prescribed by the President on the advice of the Comptroller and Auditor General and copies of sanctions, orders, etc. received in the Audit Office. Most of the original records based on which the sanctions, orders, etc. are issued and the accounts are compiled for being rendered to the Accountants General (A&E) or to the Principal Accounts Officers are retained in the offices in which they originate. The records connected with the entitlement functions discharged by the Pay and Accounts Offices are also retained in those offices. To enable the Comptroller and Auditor General to assure himself of the accuracy of the original data forming the basis of Government accounts, he has the authority, under Sub-section (1) of Section 18 of the Act governing his duties, powers and conditions of service, to inspect any office of accounts including a treasury or other office, which is under the control of the Union, State or a Union Territory Government and is responsible for maintaining the initial or subsidiary accounts and submits accounts to him. The Comptroller and Auditor General also has the authority to call for any accounts, books, papers and other documents which deal with or are otherwise relevant to the transactions to which his duties in respect of audit extend, pose such questions and call for such information as he may require for the preparation of any account or report which it is his duty to prepare. (See paragraph 1.1.17).
- Audit Objectives and Scope Inspection
What This Means
Central Audit at AG headquarters works from accounts and sanctions received from departments, but the original underlying records stay in the originating offices. To verify the accuracy of these original records, the CAG has statutory authority under Section 18(1) of the CAG Act to inspect any office of accounts — including treasuries — under Union, State, or UT control. The CAG can also call for any relevant accounts, books, papers, or documents and ask questions necessary for preparing audit reports.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Central Audit is based on accounts and copies of sanctions received at AG headquarters
- 2Original records are retained in the offices where they originate
- 3The CAG has statutory authority (Section 18(1) of the CAG Act) to inspect any government accounts office
- 4The CAG can call for any documents relevant to audit functions
- 5The CAG can pose questions and demand information needed for audit reports
- 6This authority extends to offices under Union, State, and UT governments
Practical Example
The AG (Audit) finds discrepancies in the monthly accounts received from a district treasury. Since Central Audit alone cannot resolve the issue from the summary accounts, the AG invokes the CAG's statutory authority to send an inspection party to the treasury. The party examines the original challans, payment vouchers, and cash book entries to determine whether the discrepancy is a compilation error or indicates a financial irregularity.
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 Central Audit and Inspection/Local Audit?▼
Can an audited office refuse to provide documents to the CAG?▼
Why are original records kept in originating offices rather than sent to the AG?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.