Para 7.3.45 — MSO (Audit)
Original Rule Text
7.3.45 That the audit observations were referred to the Ministry/Department concerned and that no replies were received from them should also be indicated, along with the number of reminders sent to them. Instances of receipt of only interim replies should also be suitably mentioned in the respective reviews/paragraphs.
What This Means
If the government department does not reply to audit observations sent for their comments, this non-response must be explicitly mentioned in the Audit Report. The report should state the number of reminders that were sent. Cases where only partial or interim replies were received should also be noted in the relevant sections.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Non-receipt of government replies to audit observations must be mentioned in the Report
- 2The number of reminders sent to the department must be indicated
- 3Receipt of only interim or partial replies should be mentioned in relevant reviews/paragraphs
- 4This ensures transparency about the extent of government cooperation during audit
Practical Example
The AG's office sends draft audit paragraphs about irregularities in the Education Department's scholarship disbursement to the department for comments. After sending three reminders over four months with no response, the AG includes a note in the Audit Report stating: 'The observations were referred to the Ministry; no reply was received despite three reminders.'
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What should the Audit Report say if the government does not reply to audit observations?▼
Is an interim reply from the government considered adequate?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.