Para 7.3.6 — MSO (Audit)
Original Rule Text
7.3.6 The respective Accountants General (Audit) prepare the Reports relating to the State and the Union Territory Governments. In most States, separate Reports are prepared in respect of the transactions of the Civil Departments and the State commercial undertakings and of Revenue Receipts, whereas only combined Reports are prepared in the smaller States and Union Territories.
What This Means
The Accountants General (Audit) of each state or Union Territory are responsible for preparing the Audit Reports for their jurisdiction. In most states, separate reports are prepared for civil departments, state commercial undertakings, and revenue receipts. Smaller states and Union Territories typically have only combined reports.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1State/UT Audit Reports are prepared by the respective Accountants General (Audit)
- 2Most states have separate reports for Civil, Commercial, and Revenue Receipts
- 3Smaller states and UTs prepare only combined reports
- 4The AG (Audit) of the concerned state is responsible for both preparation and authentication
Practical Example
In Maharashtra, the AG (Audit) prepares three separate reports: one on Civil Departments, one on State Commercial Undertakings (covering Maharashtra State Road Transport Corporation, etc.), and one on Revenue Receipts. Meanwhile, in Goa, which is a smaller state, the AG prepares a single combined report covering all these areas.
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 state Audit Reports?▼
Why do some states have combined reports while others have separate ones?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.