Para 7.3.35 — MSO (Audit)

7.3.35 In the case of reviews, their highlights should be included in bold letters, immediately after the preliminary paragraphs of the reviews dealing with introductory observations, the organisational arrangements and the scope and extent of audit scrutiny.

The highlights should not mention any point that has not been included in the review per se. Similarly, in the case of very large paragraphs, the issues involved and the audit observations may be succinctly summed up at the end of the paragraphs. 7.3.36 Audit paragraphs included in reports should clearly bring out defects in systems and procedures that led to the irregularity and the remedial or preventive measures, if any, adopted. 7.3.37 Care should be taken to avoid asperity in comments. The use of words such as "fraud" or "embezzlement" that denote criminal intent should be avoided unless the criminal act itself has been conclusively established. It would generally be sufficient to use some ordinary word, such as "loss", in such cases. 7.3.38 If, in any case, it is absolutely necessary to refer to any correspondence with the executive Government, its contents should be summarised as briefly as is compatible with clarity. Similarly, if it is necessary to refer to the infringement of any rule, whether statutory or administrative, a gist of the rule should be given and the actual or possible effect of the infringement on the financial interests of the State clearly explained. 7.3.39 The names of the departments, organisations and parties concerned with the irregularities, designation of the official

(s) and the place of occurrence of the case should be mentioned unless in any case this may not be considered desirable by the Government. 7.3.40 It may also be desirable to maintain some degree of anonymity in reporting cases of misappropriation or loss when departmental action against officials held responsible is already in progress or criminal proceedings have been or are likely to be instituted. 7.3.41 There is no objection to names of private firms, including firms of contractors, being mentioned in the Report wherever this is considered desirable to bring out the importance of a case. Such mention will, however, not be made where the facts of the case are, or are likely, to be the subject matter of litigation, arbitration, etc. 7.3.42 In drafting comments based on a study of the Finance Accounts, care should be taken to avoid general expressions conveying praise or blame with reference to the standard of financial administration achieved by Government. The Report should also avoid references to estimates and prospects for future years.

What This Means

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

• 1Highlights of reviews must appear in bold immediately after introductory paragraphs
• 2Audit paragraphs should identify systemic defects and remedial measures, not just narrate events
• 3Words implying criminal intent (fraud, embezzlement) must be avoided unless conclusively established
• 4Names of departments, officials, and places should be mentioned unless disclosure is undesirable
• 5Maintain anonymity when departmental action or criminal proceedings are in progress or likely

Practical Example

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.