Para 7.3.26 — MSO (Audit)
Original Rule Text
7.3.26 Unless in any case it is otherwise prescribed, it is not necessary for the Accountant General to obtain the approval of the Comptroller and Auditor General before including a comment in a draft paragraph forwarded to the Government for their remarks. However, doubtful and complex cases as well as those of a sensitive nature may be freely referred to him for advice, when necessary. Some of the important points that can form the subject matter of comment in the Reports are indicated in Annexure-2. This list is only illustrative and not exhaustive.
# Drafting of Reports and their submission
What This Means
The Accountant General generally does not need the CAG's prior approval before including a comment in a draft paragraph sent to the Government for their remarks. However, for doubtful, complex, or sensitive cases, the AG should freely consult the CAG for guidance. Annexure-2 to the Manual provides an illustrative (not exhaustive) list of important points that can form the basis of comments in Audit Reports.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AG does not normally need CAG's prior approval for draft paragraphs sent to Government
- 2Doubtful, complex, or sensitive cases should be referred to CAG for advice
- 3Annexure-2 provides an illustrative list of comment-worthy points
- 4The list in Annexure-2 is not exhaustive — other matters may also be commented upon
Practical Example
While preparing draft paragraphs for the State Audit Report, the AG encounters a case involving a politically sensitive land acquisition where state rules may have been circumvented. Rather than finalising the draft independently, the AG refers the case to the CAG's headquarters for advice on the approach and language to be used, given its sensitive nature. For a routine case of excess expenditure, the AG directly drafts and sends it to the state government for comments.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What kind of cases qualify as 'sensitive'?▼
What is the purpose of Annexure-2?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.