Para 7.4.10 — MSO (Audit)
Original Rule Text
7.4.10 Immediately after the Accounts and Reports have been considered by the respective Public Accounts Committees or Public Undertaking Committees and their reports have been presented to the Legislature, the State Accountants General will submit a report to the Comptroller and Auditor General drawing attention to:
(i) those paragraphs of the proceedings or report which contain observations or recommendations of considerable importance; and
(ii) any adverse comments relating to any views expressed by Audit in the Reports or any comments that contain a reflection, express or implied, on the Indian Audit and Accounts Department for its failure to take proper action.
The Accountants General’s reports on
(ii) above will also contain their own views and opinions on the comments/observations of the Committees.
What This Means
After the Public Accounts Committee (PAC) or Committee on Public Undertakings considers the Audit Reports and presents their findings to the Legislature, the State AG must report to the CAG highlighting: (1) important observations or recommendations by the committee, and (2) any adverse comments about audit's work or criticism of the IA&AD. The AG must also share their own views on any such adverse comments.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AG must report to CAG after PAC/COPU considers Audit Reports and presents findings
- 2Report must highlight important committee observations and recommendations
- 3Any adverse comments about audit or the IA&AD must be specifically flagged
- 4AG must include their own views and opinions on any adverse committee comments
- 5This applies to both PAC and Committee on Public Undertakings
Practical Example
The PAC of a state Legislature considers the AG's observations on irregularities in the Public Health Engineering Department. In their report, the PAC recommends systemic reforms in procurement. However, the PAC also criticizes the AG's office for delayed reporting. The AG submits a report to the CAG highlighting the procurement recommendations, flagging the adverse comment, and explaining that the delay was due to the government's late replies.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What must the AG report to the CAG after PAC proceedings?▼
Why does the AG need to provide views on adverse PAC comments?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.