Para 7.3.8 — MSO (Audit)
Original Rule Text
7.3.8 Material included in the Report is arranged in chapters dealing with different topics. A general lay out of the Report on the accounts of a State/Union Territory Government and of the Union Government (Civil) Audit Report is contained in Annexure-1. This is, however, not a rigid arrangement; modifications should be made wherever necessary to suit the material selected for inclusion in individual Reports.
What This Means
The Audit Report is organized into chapters covering different topics. Annexure-1 provides a general layout for State/UT reports and Union Government (Civil) reports, but this layout is flexible. Auditors should modify the chapter arrangement as needed to suit the actual content selected for each individual report.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit Report material is arranged in topical chapters
- 2Annexure-1 provides the general layout for State/UT and Union Civil reports
- 3The layout is not rigid — modifications should be made to suit the material
- 4Chapter arrangement depends on the content selected for each specific report
Practical Example
The AG (Audit) of a northeastern state finds that there are very few works expenditure cases but numerous observations on grants-in-aid misuse. Instead of following the standard layout with a thin Chapter IV (Works) and a standard Chapter VIII (Grants), she reorganizes the report to give more prominence to the grants chapter and merges works observations into a combined expenditure chapter.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Is the chapter layout of Audit Reports fixed?▼
Where can I find the standard layout for Audit Reports?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.