Para 6.2.13 — MSO (Audit)
Original Rule Text
6.2.13 If, on a consideration of the note of the Inspecting Officer mentioned in paragraph 6.2.6, it is held that any objection in the Inspection Report is of such importance that it may find a place in the Audit Report, it should form the subject of further study.
# Other Guidelines
What This Means
If the Inspecting Officer's note (submitted under Para 6.2.6) identifies any objection in the Inspection Report that is important enough to potentially be included in the CAG's Audit Report to the Legislature, that objection must undergo further detailed study before it can be finalized for inclusion.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Objections potentially worthy of the Audit Report require further study
- 2The decision is based on the Inspecting Officer's note under Para 6.2.6
- 3Further study ensures facts are thoroughly verified before legislative reporting
- 4This is a quality gate before inclusion in the CAG's Audit Report
Practical Example
An Inspecting Officer flags in their note that a PWD division made payments of Rs 2 crore for work not actually executed, supported by fictitious measurement book entries. The Group Officer reviews this and decides it merits inclusion in the Audit Report. Before finalizing, a detailed study is conducted — verifying measurements on-site, obtaining certified copies of relevant documents, and cross-checking with bank records.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is further study needed if the irregularity is already in the Inspection Report?▼
Who decides whether an objection merits inclusion in the Audit Report?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.