Para 7.2.4 — MSO (Audit)
Original Rule Text
7.2.4 Instructions relating to the preparation of Audit Report are contained in Chapter-3 of this Section. The Accountant General may prescribe the detailed procedure for the registration of special irregularities and for collecting such statistics as may be required for the preparation of the Audit Report. Paragraph 7.1.6
(v) may also be seen in this context.
- Registration of overlapping objections
What This Means
Detailed instructions for preparing the Audit Report are found in Chapter 3 of this Section of the Manual. The Accountant General has the authority to prescribe how special irregularities should be registered and what statistics should be collected for inclusion in the Audit Report. Related guidance is also available in Para 7.1.6(v).
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Chapter 3 of this Section contains Audit Report preparation instructions
- 2The Accountant General prescribes procedures for registering special irregularities
- 3Statistics required for the Audit Report are collected as per AG's directions
- 4Para 7.1.6(v) provides additional relevant context
Practical Example
While processing a case of unauthorised construction expenditure flagged during local audit, the section officer checks the Accountant General's prescribed procedure for registering such special irregularities. The case details are recorded in the designated register and the relevant statistics are compiled for potential inclusion in the annual Audit Report as instructed in Chapter 3.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Who decides what counts as a 'special irregularity'?▼
Why is the collection of statistics important for the Audit Report?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.