Para 6.1.11 — MSO (Audit)
Original Rule Text
6.1.11 Early in January each year, the Inspection (Civil) Headquarters Section will prepare a plan for local audit and inspections to be undertaken during the ensuing financial year based on the availability of parties during the year. The plan will be in the form of an annual programme and approved by the Accountant General (Audit). This will be further split up into quarterly programmes for various inspecting parties. In addition to the units selected for audit, copies of this programme of local audit should also be sent to the Administrative Departments and the Heads of the Departments concerned.
What This Means
Every January, the Inspection (Civil) Headquarters Section must prepare an annual plan for all local audits and inspections to be carried out in the next financial year. This plan is approved by the AG (Audit) and then broken down into quarterly programmes for each inspection party. The plan must also be shared with the Administrative Departments and Heads of Departments being audited, not just the audit units.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Annual audit plan must be prepared early in January each year
- 2Prepared by the Inspection (Civil) Headquarters Section based on party availability
- 3Must be approved by the Accountant General (Audit)
- 4Broken down into quarterly programmes for each inspection party
- 5Copies must be sent to Administrative Departments and Heads of Departments of the units selected for audit
Practical Example
In January 2026, the Inspection HQ Section prepares the audit programme for FY 2026-27, listing 120 offices to be inspected by 8 audit parties. The AG (Audit) approves it and the plan is split into four quarterly schedules. Copies are sent to the Health Department and its Director General so they know which hospitals and offices will be inspected in which quarter, allowing them to prepare records in advance.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must the plan be shared with auditee departments?▼
Can the annual plan be modified during the year?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.