Para 7.3.55 — MSO (Audit)
Original Rule Text
7.3.55 The printed copies of the Reports should be submitted to the Comptroller and Auditor General for his countersignature so that these are available for presentation to the Parliament/Legislature as early as possible. As these reports also deal with points arising from the Finance Accounts and Appropriation Accounts, the Accountants General (A&E) and the Accountants General (Audit) should so coordinate their efforts so as to ensure, as far as possible, that all the three documents are forwarded simultaneously to the Comptroller and Auditor General, notwithstanding the fact that the simultaneous presentation of the Accounts with the Audit Reports to the State Legislatures has been dispensed with in terms of the Headquarters U.O. No. 334-AC-MIS/224-99 dated 7th July, 2000.
What This Means
Printed copies of Audit Reports must be submitted to the CAG for countersignature so they can be presented to Parliament or the Legislature as early as possible. The AG (A&E) and AG (Audit) must coordinate to ensure the Finance Accounts, Appropriation Accounts, and Audit Reports are forwarded to the CAG simultaneously, even though simultaneous presentation to state Legislatures is no longer mandatory.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Printed copies require CAG countersignature before legislative presentation
- 2Early submission to CAG is essential for timely presentation
- 3AG (A&E) and AG (Audit) must coordinate to forward all three documents simultaneously
- 4Simultaneous presentation to state Legislatures was dispensed with in July 2000
- 5Despite the dispensation, coordinated submission to CAG is still expected
Practical Example
In Uttar Pradesh, the AG (A&E) finalizes the Finance Accounts while the AG (Audit) completes the Audit Report. They coordinate their timelines so both documents reach the CAG's office together for countersignature. Though simultaneous tabling is no longer required, they aim for coordinated submission to avoid one document waiting unnecessarily for the other.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Is the CAG's countersignature required on printed Audit Reports?▼
Must the Audit Report and Finance Accounts be presented together?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.