Para 6.1.23 — MSO (Audit)
Original Rule Text
6.1.23 Results and findings of audit of cash management and physical verification of cash by the Drawing and Disbursing Officer in the presence of Audit may be forwarded along with the Inspection Report. The Factual notes/Factual statements relating to potential draft paragraphs are to be prepared and forwarded by the Inspecting Officer to the Accountant General.
What This Means
The results of cash management audit and the physical verification of cash by the DDO (done in the auditor's presence) should be forwarded along with the Inspection Report. If any findings are significant enough to potentially become paragraphs in the formal Audit Report, the inspecting officer must prepare and send Factual Notes or Factual Statements to the AG separately.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Cash management audit results must accompany the Inspection Report
- 2Physical verification of cash by the DDO must be done in the presence of audit
- 3Findings from cash verification are included in the Inspection Report
- 4Potential Audit Report draft paragraphs require separate Factual Notes/Statements
- 5Factual Notes are sent by the Inspecting Officer to the AG for processing
Practical Example
During inspection of a Block Development Office, the audit team requests the BDO to physically count the cash in the chest in their presence. The count reveals a cash shortage of Rs 12,000. This finding is included in the Inspection Report with details of the verification. Since the shortage suggests potential misappropriation, the inspecting officer also prepares a Factual Statement with complete evidence and forwards it to the AG (Audit) as a potential draft paragraph for the CAG's Audit Report.
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 DDO do the physical verification rather than the auditor?▼
What is a Factual Note/Factual Statement?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.