Para 6.2.4 — MSO (Audit)
Original Rule Text
6.2.4 The Divisional Officer should be given sufficient notice of the probable dates of inspection and should be requested to
(i) obtain from his subordinate offices, the necessary books, documents, etc. which should be specified; and
(ii) be present at his headquarters to meet the Inspecting Officer in time to discuss the results of the inspection with him.
Notes:
(i) While it is desirable to give the Divisional Officers enough time for the collection of the necessary records, the notice of the inspection should not be longer than is necessary for the purpose. Confidentiality should be maintained in regard to the tour programmes of Inspecting Officers till such time as the Divisional Officers concerned are actually notified about the scheduled inspection.
(ii) The provisions of this paragraph do not apply to cases where the Accountant General (Audit) deems a surprise visit to an office by an Inspecting Officer necessary.
(iii) All possible steps should be taken to secure production of important records required at an inspection. If these efforts are unsuccessful, the matter should be mentioned specifically in the inspection report and the concerned records should be obtained for examination in the Audit Office, if this is considered to be necessary.
# Thrust Areas of Audit Scrutiny
What This Means
The Divisional Officer must be given sufficient advance notice of the inspection dates so they can collect records from subordinate offices and be present at headquarters to discuss findings. However, the notice should not be longer than necessary, and confidentiality about tour programmes must be maintained until formal notification. Surprise visits are allowed when the AG deems them necessary. If important records cannot be produced despite best efforts, this must be noted in the inspection report.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Sufficient notice must be given to the Divisional Officer before inspection
- 2Notice period should not be longer than necessary for record collection
- 3Tour programme confidentiality must be maintained until formal notification
- 4Surprise visits are permitted when the AG (Audit) considers them necessary
- 5Non-production of records must be specifically mentioned in the Inspection Report
Practical Example
The AG sends a two-week advance notice to an Executive Engineer informing them of an upcoming inspection. The notice requests collection of measurement books, contractors' ledgers, and stock registers from all four sub-divisions. The EE is asked to be present during the final three days for discussions. However, the inspection dates were kept confidential within the audit office until the formal notice was issued.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can the audit party conduct a surprise inspection without any notice?▼
What happens if the department fails to produce required records?▼
Why must tour programmes be kept confidential?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.