Para 7.3.48 — MSO (Audit)
Original Rule Text
7.3.48 The draft paragraphs/reviews to be sent to the headquarters office should be typed neatly in double space and on good quality paper, a third of which should be left as a margin. The draft paragraphs/reviews meant for inclusion in the Reports of the Union Government should be linked with the key documents (KDs) highlighting the relevant portions therein. Inspection Reports are not meant to be sent as KDs. Where it is not desirable to disclose the names of firms, contractors etc. or the nature of the equipment, these details should be mentioned in the form of marginal annotations. The points mentioned in the ‘Highlights’ should always be linked with the relevant sub-paragraph of the review.
What This Means
Draft paragraphs sent to CAG headquarters must be neatly typed in double space on good quality paper with a one-third margin. For Union Government reports, they must be linked with key documents (attested departmental records, not inspection reports). Sensitive names of firms, contractors, or equipment should be provided as marginal annotations rather than in the main text. Points in the Highlights section must be cross-referenced to the relevant sub-paragraphs.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Drafts must be typed in double space on good quality paper with one-third margin
- 2Key documents (KDs) must be attested departmental records, not inspection reports
- 3Relevant portions in KDs must be highlighted
- 4Sensitive details (firm names, equipment) should be in marginal annotations
- 5Highlights section points must be linked to relevant sub-paragraphs of the review
Practical Example
An audit team prepares a draft paragraph on cost overruns in a defense procurement contract. They type it in double space with wide margins, attach attested copies of the contract and payment records as key documents with relevant clauses highlighted in yellow, and mention the contractor's name only in a marginal note since the case may go to arbitration.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can Inspection Reports be used as Key Documents for the Audit Report?▼
How should confidential details like contractor names be handled in draft paragraphs?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.