Para 7.3.66 — MSO (Audit)
Original Rule Text
7.3.66 Though there may not be a specific provision in the relevant Acts, Rules/Regulations and/or Bye-laws of certain registered societies and autonomous bodies providing for the audit of their accounts by the Comptroller and Auditor General or by any other person appointed by him in this behalf and/or submission of the Audit Report to the Parliament/Legislature. Government nevertheless entrusts, under executive orders, the audit of their accounts to the Comptroller and Auditor General under the provisions of the Act governing his duties, powers and conditions of service and the Audit Reports along with the related certified accounts are laid before the Parliament/Legislature. Separate, formal Audit Reports have to be prepared and submitted to the Government concerned in these cases also.
What This Means
Even when a registered society or autonomous body does not have a specific statutory provision for CAG audit, the government may still entrust its audit to the CAG under executive orders. In such cases, formal separate Audit Reports must still be prepared and submitted to the government, and the certified accounts along with the report are laid before 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
- 1Some bodies lack specific statutory provisions for CAG audit
- 2Government can entrust audit to CAG under executive orders using the DPC Act
- 3Formal separate Audit Reports must still be prepared in these cases
- 4Certified accounts and Audit Reports are laid before Parliament/Legislature
- 5The same standards apply as for statutorily mandated audits
Practical Example
A national-level registered society promoting traditional handicrafts has no provision for CAG audit in its bye-laws. However, the Ministry of Textiles issues executive orders directing CAG audit since the society receives substantial government grants. The AG prepares a formal separate Audit Report on the society's accounts, which is submitted to the Ministry for tabling before Parliament.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can the CAG audit a body that has no statutory provision for CAG audit?▼
Is a formal Audit Report required for such bodies?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.