Para 7.3.59 — MSO (Audit)
Original Rule Text
7.3.59 No correction slips should be issued after the Reports have been forwarded to Government. If a serious error or misprint comes to notice after this has been done, it should be immediately brought to the notice of the Comptroller and Auditor General along with an explanation of the circumstances in which the error could not be noticed and rectified earlier. If it is decided to issue an amendment, the correction slip will be issued in the name of the Accountant General who is responsible for the preparation of the Report, but it should not bear any date. The Accountant General shall ensure that any such correction slip issued is pasted in the copies countersigned by the Comptroller and Auditor General and intended to be laid on the table of the Parliament/Legislature.
What This Means
No correction slips may be issued after the Audit Reports have been forwarded to the government. If a serious error is discovered after forwarding, it must be immediately reported to the CAG with an explanation of why it was not caught earlier. Any correction slip issued will be in the AG's name without any date, and must be pasted into the countersigned copies intended for Parliament or the Legislature.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1No correction slips after reports are forwarded to government
- 2Serious errors discovered later must be reported to CAG immediately with explanation
- 3Correction slips are issued in the AG's name but without any date
- 4The slip must be pasted into copies countersigned by CAG that will be laid before the Legislature
- 5CAG decides whether to issue an amendment
Practical Example
After forwarding the Audit Report to the state government, the AG discovers that a paragraph incorrectly states the amount of loss as Rs. 50 crore instead of Rs. 5 crore. The AG immediately informs the CAG, explains how the error was missed during proofreading, and — if the CAG approves a correction — issues an undated correction slip that is carefully pasted into all countersigned copies before they are tabled.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can errors be corrected after the Audit Report is forwarded to the government?▼
Why is the correction slip undated?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.