Para 7.1.10 — MSO (Audit)
Original Rule Text
7.1.10 Every query or observation made by Audit in relation to any accounts or transactions should be promptly taken into consideration by the disbursing officer or by the government servant or authority to whom it may be addressed and returned with the necessary documents and/or explanations to the Accountant General concerned within such period as may be prescribed by him. As the irregularities rectified to the satisfaction of Audit will not ordinarily be pursued further it is to the advantage of the disbursing and departmental officers to expedite disposal of audit queries.
What This Means
Every audit query or observation must be promptly addressed by the officer to whom it is directed. They must return it with the necessary documents and explanations within the time period prescribed by the Accountant General. Since irregularities rectified to audit's satisfaction are normally not pursued further, it is in the department's own interest to respond quickly to clear audit queries.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1All audit queries must be promptly considered by the responsible officer
- 2Necessary documents and explanations must be returned within the AG's prescribed period
- 3Irregularities rectified satisfactorily are normally not pursued further
- 4Quick response benefits the department as cleared objections are dropped
- 5Applies to disbursing officers and all government servants to whom queries are addressed
Practical Example
An audit note queries a Section Officer about Rs 2 lakh in contingent expenditure without proper sub-vouchers. The AG has prescribed a 4-week response period. The Section Officer promptly locates the missing sub-vouchers, submits them with an explanation about the filing delay, and the audit party verifies and clears the objection. Had the response been delayed, the observation could have escalated into the Inspection Report.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What happens if the department does not respond within the prescribed period?▼
Are all audit objections guaranteed to be dropped if responded to?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.