Para 7.3.56 — MSO (Audit)
Original Rule Text
7.3.56 Five copies of the Reports of the State and Union Territory Governments and seven copies of the Reports of the Union Government should bear in the last page, the signature in original of the Authority responsible for authenticating the Reports in question. Adequate space for the countersignature of the Comptroller and Auditor General should be left immediately below this signature.
Note: The Chairman, Audit Board, Accountant General (Audit), Director General of Audit or the Principal Director of Audit, as the case may be, actually in position at the time the Reports are finally printed are responsible for their authentication even if these had been finalised during the incumbency of their predecessors and should, therefore, sign the printed copies.
What This Means
For state and UT reports, five copies must bear original signatures of the authenticating authority; for Union Government reports, seven copies must be signed. Space must be left below the Principal Audit Officer's signature for the CAG's countersignature. The officer who is in position at the time of final printing is responsible for authentication, even if the report was finalized under a predecessor.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Five signed copies for state/UT reports; seven for Union Government reports
- 2Signatures must be originals on the last page
- 3Adequate space must be left below for CAG's countersignature
- 4The officer in position at printing time authenticates, regardless of who finalized the report
- 5Authentication responsibility does not transfer with predecessors
Practical Example
An AG (Audit) who joined two months ago must sign all five copies of the state Audit Report, even though the content was finalized by her predecessor. She signs the last page of each copy and leaves 1.5 inches of space below for the CAG's countersignature.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
How many copies of the Audit Report need original signatures?▼
What if the officer who finalized the report has been transferred?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.