Para 7.3.25 — MSO (Audit)
Original Rule Text
What This Means
While no rigid formula exists for selecting material for Audit Reports, this paragraph provides detailed guidelines. Cases involving statutory violations, substantial public money loss, or systemic defects should be included. Sub-judice cases must be handled carefully to avoid prejudice. Very old cases should generally be excluded unless they raise important principles. Cases where government has taken adequate remedial action are usually excluded. Audit may also comment on the adequacy of disciplinary action, but criticism of specific punishments requires CAG approval.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Cases involving statutory violations or substantial public money loss should be mentioned
- 2Series of minor irregularities indicating systemic defects can be presented as system reviews
- 3Sub-judice cases must not be drafted in a way that prejudices legal proceedings
- 4Very old cases are included only if they raise questions of principle
- 5Cases with adequate government remedial action are generally excluded
- 6Comments on disciplinary action adequacy are permissible but criticism of specific punishments needs CAG approval
- 7Technical matters with financial bearing must be thoroughly studied before inclusion
Practical Example
An AG considers three cases for the Audit Report: (1) A Rs 50 crore construction irregularity from last year — included as it involves statutory violation. (2) A Rs 2 crore case currently in the High Court — included but worded carefully to state only facts without expressing any opinion on the merits. (3) A 12-year-old case of a missing cashbook — excluded as too old and without questions of principle. A pattern of lenient penalties across the PWD (only warnings issued for Rs 10 lakh+ losses in 15 cases) is included with CAG's prior approval.
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 sub-judice cases be handled carefully?▼
Can Audit criticise the quantum of punishment imposed on an erring officer?▼
What role do technical officers play in audit findings?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.