Para 7.3.27 — MSO (Audit)
Original Rule Text
7.3.27 In drafting the Reports, it is essential that a detached, dispassionate and an objective attitude is maintained and that expressions suggestive of a political opinion or bias are avoided.
What This Means
When drafting Audit Reports, it is essential to maintain an objective, detached, and dispassionate tone. The language must be free of any expressions that could suggest a political opinion or bias. The Reports are constitutional documents meant to inform the Legislature objectively about financial management, not to express views on government policy.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit Reports must maintain a detached, dispassionate, and objective attitude
- 2Expressions suggesting political opinion or bias must be strictly avoided
- 3The focus should be on factual findings and their financial implications
- 4Objectivity is fundamental to the credibility of the CAG institution
Practical Example
While drafting a paragraph about a subsidy scheme that resulted in Rs 200 crore of leakage, the auditor initially writes: 'This populist scheme was ill-conceived and resulted in massive wastage.' The Audit Officer rewrites it to: 'Audit observed that Rs 200 crore released under the scheme could not be accounted for due to absence of prescribed verification controls at the district level,' removing the policy judgment while retaining the factual finding.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can Audit comment on whether a government policy is good or bad?▼
Why is political neutrality so important for Audit Reports?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.