Para 7.3.28 — MSO (Audit)
Original Rule Text
7.3.28 The Overview, which would be printed in the Report in distinct colored pages, should be drafted well, lucid, accurate and brief without compromising on essential details. The language used should be capable of being easily understood and use of parentheses should generally be avoided.
What This Means
The Overview section of the Audit Report, which is printed on distinctly coloured pages, must be especially well-drafted — lucid, accurate, and brief without omitting essential details. The language should be easily understandable, and the use of parentheses (brackets within sentences) should generally be avoided to maintain readability.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1The Overview is printed on distinct coloured pages in the Audit Report
- 2It must be lucid, accurate, and brief while covering essential details
- 3Language should be easily understandable by non-specialists
- 4Parenthetical clauses should generally be avoided for better readability
Practical Example
The AG drafts the Overview for the State Audit Report. Instead of writing a dense paragraph with multiple parenthetical insertions like 'The excess expenditure (amounting to Rs 500 crore) over voted grants (totalling Rs 15,000 crore) in three ministries (Defence, Home, and Health)...', the editor rewrites it as: 'Three ministries exceeded their voted grants by a total of Rs 500 crore. The Defence, Home, and Health ministries collectively received grants of Rs 15,000 crore but spent Rs 15,500 crore.' The revised version is clearer and more accessible.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is the Overview printed on coloured pages?▼
How brief should the Overview be?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.