Para 6.2.6 — MSO (Audit)
Original Rule Text
6.2.6 The Inspection Report (including the Test Audit
Note which should be separately signed) should be forwarded to the Group Officer concerned in the Audit Office. It should be accompanied by a note by the Inspecting Officer enumerating instances, if any, involving considerable losses, write-off of substantial amounts, infructuous expenditure or other irregularities of importance included in the Report. He should be careful to obtain all relevant facts in connection with each such item and discuss it with the Divisional Officer if possible, and mention whether he has done so in the note. He should also prepare the relevant Factual Notes/Statements in respect of potential draft paragraphs and forward these with all supporting documents to the Accountant General.
What This Means
After completing the inspection, the Inspecting Officer must forward the Inspection Report (including the separately signed Test Audit Note) to the Group Officer in the Audit Office. The report must be accompanied by a note highlighting cases of considerable losses, infructuous expenditure, write-offs, or serious irregularities. The IO must gather all relevant facts, discuss them with the Divisional Officer if possible, and prepare Factual Notes for potential draft paragraphs with all supporting documents.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Inspection Report including Test Audit Note forwarded to Group Officer
- 2Test Audit Note must be separately signed
- 3IO's note must enumerate instances of losses, write-offs, infructuous expenditure, and serious irregularities
- 4All relevant facts must be gathered and discussed with the Divisional Officer if possible
- 5Factual Notes/Statements for potential draft paragraphs must be prepared with supporting documents
Practical Example
After completing a 15-day PWD inspection, the Inspecting Officer prepares the Report and accompanies it with a note highlighting three serious findings: Rs 80 lakh paid for substandard road work, Rs 30 lakh in unrecovered contractor advances, and Rs 15 lakh in infructuous expenditure on an abandoned bridge. The IO discussed these with the Executive Engineer and prepares Factual Notes for two items considered strong enough 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 IO discuss findings with the Divisional Officer?▼
What is a Factual Note in this context?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.