Para 6.1.21 — MSO (Audit)
Original Rule Text
6.1.21 As a rule, trivial matters, which can be and have been set right on the spot or are of no consequence to the finances of the Government, need not be mentioned. However, if a number of similar errors or irregularities are noticed, it may be desirable to mention their type, citing one or more instances, so that proper instructions may be issued for future guidance of the Government servants concerned. It is desirable that statements and figures in relation to any defects or irregularities discovered should be based on clear documentary evidence. It is not sufficient to quote the rule or the order violated; the actual or possible effect of such deviation on the financial interests of Government should be explained clearly. Particular care should be taken in regard to the language and tone of the report. The Inspection Report should be completed before the inspecting Audit Officer leaves the office inspected and it should not be signed until the officer in charge of the office (or any other officer acting on his behalf) has been given the opportunity of reading and discussing it and suggesting any omissions or modifications. The Inspection Report should be as brief as possible, but the points raised in it should be pursued until finally settled. The Test Audit
Note does not require a reply in detail, but it should be verified at a subsequent inspection that adequate notice was taken of it.
Note: At the time of vetting the Inspection Reports, the Branch Officer in-charge of the OAD (Head Quarters) Section should satisfy himself that only such of those objections or audit observations which merit inclusion in the report have been included therein and record a certificate to the effect that the Inspection Report includes objections of a serious nature only.
What This Means
Inspection Reports should exclude trivial matters that were corrected on the spot or have no financial impact. However, if many similar minor errors are found, they should be mentioned as a category with examples so that proper guidance can be issued. All findings must be backed by clear documentary evidence, and the report must explain the actual or potential financial impact — not just cite the rule violated. The report must be completed before the inspecting officer leaves, and the office head must be given a chance to read, discuss, and suggest modifications. Reports should be brief but persistent in follow-up until issues are settled.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Trivial matters settled on the spot should not be included in the report
- 2Patterns of similar minor errors should be mentioned with illustrative examples
- 3All findings must be based on clear documentary evidence
- 4The financial impact of deviations must be explained, not just the rule violated
- 5The report must be completed before the inspecting officer leaves the office
- 6The head of office must get an opportunity to read, discuss, and suggest modifications
- 7Language and tone of the report require particular care
- 8Points must be pursued until finally settled
Practical Example
An inspecting officer at a Sub-Divisional Office finds 25 instances of late entry in the cash book, all corrected on the spot. Rather than listing all 25, she mentions the pattern with two examples and recommends that the SDO issue standing instructions to staff. She also finds an unauthorized expenditure of Rs 3 lakh, documents it with voucher copies and sanction records, and explains that the financial impact is the full Rs 3 lakh since no post-facto sanction exists. Before leaving, she discusses the draft report with the SDO, who agrees with the facts but requests a clarification note about the expenditure's urgency.
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 report be completed before the inspecting officer leaves?▼
Why should the financial impact be stated rather than just citing the violated rule?▼
What is the role of the Branch Officer in vetting the report?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.