Para 7.3.7 — MSO (Audit)
Original Rule Text
7.3.7 Reports relating to the transactions and activities of the Union Government are prepared in a number of volumes dealing separately with the Civil Departments, the Posts and Telecommunications Departments, Defence Services, Railways, Scientific Departments, Autonomous Bodies, Central public sector undertakings, Revenue Receipts, etc. The State Accountants General (Audit) and the Principal Directors of Audit concerned contribute paragraphs and reviews for the Reports of the Union Government. The following table contains details of the Principal Audit Officers responsible for the preparation and authentication of the different volumes:
_Responsibility for preparation and authentication_
<table><tr><td>Report Authority responsible for preparation and authentication A. Union Government: Director General of Audit, Central Revenues, or any other Principal Director of Audit entrusted with any specific Report Civil Defence Services -- Director General of Audit, Defence Services Army and Ordnance Factories Defence Services-- Principal Director of Audit, Air Force and Navy Air Force and Navy Principal Director of Audit, Posts and Telecommunications Posts and Telecommunications Principal Director of Receipt Audit Revenue Receipts- Indirect Taxes (Indirect Taxes) Principal Director of Receipt Audit Revenue Receipts-Direct Taxes (Direct Taxes) Principal Director of Audit, Scientific Departments Scientific Departments Accountant General (Audit, Delhi Administration. Delhi Director General of Audit, Central Revenues, or Other Autonomous Bodies any other Principal Director of Audit entrusted with a specific Report Additional Deputy Comptroller and Railways Auditor General of India (Railways) Commercial Chairman, Audit Board & Ex-officio</td></tr></table>
<table><tr><td>Deputy Comptroller and Auditor General (Commercial) B. State Governments and Union Territory Governments Accountant General (Audit) concerned having a Legislature</td></tr></table>
- Notes:
(i) The Principal Directors of Commercial Audit and Ex-officio Members, Audit Board, contribute material for the Reports (Commercial).
(ii) Paragraphs/reviews pertaining to autonomous bodies of Scientific Departments are included in the Report on Scientific Departments.
# General lay out and contents
What This Means
The Union Government Audit Reports are published in multiple separate volumes covering Civil Departments, Posts & Telecommunications, Defence, Railways, Scientific Departments, Autonomous Bodies, Central PSUs, Revenue Receipts, and more. Different Principal Audit Officers are responsible for preparing and authenticating each volume. State AG (Audit) offices also contribute paragraphs for Union reports.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Union Audit Reports are split into multiple volumes by subject area
- 2Each volume has a designated Principal Audit Officer for preparation and authentication
- 3State AGs and Principal Directors of Audit contribute to Union Government Reports
- 4Defence, Railways, Revenue Receipts (Direct & Indirect), and Commercial have separate dedicated officers
- 5State/UT reports are prepared by the respective AG (Audit)
Practical Example
The Union Government Audit Report on Defence Services (Air Force and Navy) is prepared and authenticated by the Principal Director of Audit (Air Force and Navy). Meanwhile, the Director General of Audit (Central Revenues) handles the Civil Departments volume. State AGs contribute relevant paragraphs about central scheme expenditure in their states for the Civil volume.
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 volumes does the Union Government Audit Report have?▼
Who is responsible for the Railways Audit Report?▼
Do state AG offices contribute to Union Government Reports?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.