Para 7.3.5 — MSO (Audit)
Original Rule Text
7.3.5 In case the results of audit cannot be included in the regular Report for one reason or the other, these could be included in separate Reports brought out for the purpose. Further, separate Reports may also be brought out in case some delay is anticipated in finalising the Finance and/or Appropriation Accounts.
# Responsibility for Preparation
What This Means
If audit results cannot be included in the regular Audit Report for any reason, they can be published in separate standalone reports. Separate reports may also be issued when there are anticipated delays in finalizing the Finance and/or Appropriation Accounts, so that audit findings are not held up.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Separate Audit Reports can be issued if results cannot fit in the regular Report
- 2Delays in Finance or Appropriation Accounts may necessitate separate reports
- 3This ensures audit findings reach the Legislature without unnecessary delay
- 4The decision to issue a separate report depends on the circumstances
Practical Example
A state's Appropriation Accounts are delayed because the AG (A&E) is still reconciling figures with the treasury. Rather than holding up important audit findings about a major irrigation scam, the AG (Audit) prepares a separate Audit Report covering those findings so they can be presented to the state Legislature in the current session.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
When can a separate Audit Report be issued?▼
Is CAG approval needed for issuing separate Audit Reports?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.