Para 7.3.49 — MSO (Audit)
Original Rule Text
7.3.49 A final draft of the Audit Report will be prepared by the concerned Accountant General/Principal Director of Audit after taking into account the comments of the Comptroller and Auditor General on the draft paragraphs and reviews sent initially in batches. The information presented therein should also be duly updated based on subsequent developments and replies. In finalising this draft, due regard should also be paid to the observations/replies of Government.
What This Means
After receiving the CAG's comments on the draft paragraphs sent in batches, the AG or Principal Director of Audit prepares a final consolidated draft of the Audit Report. This final draft must incorporate the CAG's comments, update information based on subsequent developments and government replies, and give due consideration to the government's observations.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Final draft is prepared after incorporating CAG's comments on initial draft batches
- 2Information must be updated based on subsequent developments and new replies
- 3Government's observations and replies must be given due regard
- 4The AG or Principal Director of Audit is responsible for preparing this final draft
Practical Example
The AG (Audit) receives the CAG's comments suggesting that two draft paragraphs on irrigation project delays be merged and strengthened. The AG also receives a belated reply from the Irrigation Department acknowledging partial fault. The final draft is prepared incorporating the CAG's structural suggestion, the department's admission, and updated expenditure figures from the latest accounts.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Who prepares the final draft of the Audit Report?▼
Must the final draft reflect changes that occurred after the initial draft was sent?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.