Para 7.3.43 — MSO (Audit)
Original Rule Text
7.3.43 The emphasis should be on quality rather than on quantity and on analysis rather than on mere narration. The thrust of the paragraphs and reviews should come out clearly. 7.3.44 The preparation of the Audit Report should receive the personal attention of the Accountants General. Every precaution should be taken to ensure that the factual information included therein has been fully verified and is complete in all respects for the purpose of supporting the audit conclusions. The key documents forming the basis of the audit comments in the Report must be attested copies of departmental records or statements and not merely memos issued by Audit. The Government concerned should be afforded an opportunity to make such observations and comments as they may deem appropriate on the draft audit comments and the irregularities proposed for inclusion in the Audit Report. The audit comments should be drafted after giving full consideration to the remarks of the Department/Government. Replies received from them should be critically examined and suitably incorporated in the reviews and paragraphs concerned. The replies may also be quoted verbatim where considered necessary for emphasis. Further audit comments on the replies may also be duly incorporated. However, when,
despite concerted efforts, Governments' replies are inordinately delayed, the reviews and paragraphs may be finalised after taking into account such remarks of the Heads of Departments and other responsible officials as may be available.
What This Means
Audit reports must prioritize quality over quantity and analysis over mere narration. The Accountant General must personally oversee report preparation, ensuring all facts are verified and supported by attested copies of departmental records. The government must be given an opportunity to comment on draft audit observations, and their replies must be critically examined and incorporated into the final report.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Emphasis must be on quality and analytical depth, not just volume of findings
- 2Accountants General must give personal attention to report preparation
- 3All factual information must be fully verified and supported by attested copies of departmental records
- 4Government must be given opportunity to comment on draft audit paragraphs before finalization
- 5Government replies may be quoted verbatim for emphasis; further audit comments can be added on those replies
Practical Example
The AG's office drafts a review paragraph on cost overruns in a dam construction project. Before finalizing, they send it to the Water Resources Department for comments. The department claims the overruns were due to unavoidable geological challenges. The AG critically examines this explanation, finds it only partially valid, quotes the department's reply verbatim, and adds audit's further observation that poor initial surveying contributed to the problem.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What documents can serve as the basis for audit comments in the Report?▼
What happens if the government's reply to draft audit paragraphs is delayed?▼
Can government replies be quoted directly in the Audit Report?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.