Para 7.3.29 — MSO (Audit)
Original Rule Text
7.3.29 As the Audit Reports are intended for Parliamentarians, Legislators, the press and the people, the language used should be intelligible to an ordinary citizen. The Accountant General should endeavor to present a clear and correct account of the issues involved in the comments in plain language so that a person not versed in the intricacies of accounts and audit may be able to understand the financial implications without having to wade through a mass of statistical data or factual narration.
What This Means
Since Audit Reports are read by parliamentarians, legislators, the press, and the general public, the language must be intelligible to an ordinary citizen. The Accountant General should present a clear and accurate account of issues in plain language so that someone not trained in accounting or auditing can understand the financial implications without wading through complex statistical data or dense factual narration.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1The target audience includes parliamentarians, legislators, press, and the general public
- 2Language must be intelligible to an ordinary citizen, not just audit professionals
- 3Present issues in plain language with clear financial implications
- 4Avoid forcing readers to wade through complex statistics or dense narration
- 5Clarity and accessibility are paramount in report drafting
Practical Example
Instead of writing: 'The reconciliation of departmental figures with those booked under the Major Head 2401-Crop Husbandry vis-a-vis the compilation of Finance Accounts revealed discrepancies aggregating Rs 150.32 crore in 14 sub-heads,' the auditor writes: 'The Agriculture Department's records did not match the official government accounts. The mismatch totalled Rs 150 crore across 14 budget categories, meaning the Legislature cannot be sure how this money was actually spent.'
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Doesn't simplifying language risk losing important technical details?▼
Who is responsible for ensuring the language is accessible?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.