Para 7.4.13 — MSO (Audit)
Original Rule Text
7.4.13 Notes relating to audit reviews and paragraphs intended for the Committee are invariably shown to the Principal Audit Officer at the draft stage. The original records and files forming the basis of these notes are also then made available to the Principal Audit Officer who is required to vet the draft notes
(a) by verifying, as far as possible, the facts contained therein; and
(b) by exercising a general scrutiny to see whether all the facts and information required by the Committee have been duly incorporated therein. The Principal Director of Receipt Audit vets such notes relating to the Central Audit Report (Civil) on Revenue Receipts, in consultation, where necessary, with the Accountant General concerned.
What This Means
All draft Notes prepared by government ministries for the PAC must be shown to the Principal Audit Officer at the draft stage for vetting. The audit officer verifies the facts, checks completeness, and ensures all information requested by the PAC has been included. The original records forming the basis of the notes are also made available to the audit officer during this process.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Draft Notes for PAC must invariably be shown to the Principal Audit Officer for vetting
- 2Original records and files are made available to the audit officer
- 3Vetting involves verifying facts and checking that PAC-requested information is complete
- 4Revenue Receipts notes are vetted by the Principal Director of Receipt Audit
- 5Consultation with concerned AGs happens where necessary for Revenue Receipt matters
Practical Example
The Ministry of Finance prepares a draft Note for the PAC explaining the circumstances of excess expenditure under a subsidy scheme. Before submission to the Lok Sabha Secretariat, the draft is sent to the DG of Audit (Central Revenues) along with the original files. The DG verifies the expenditure figures against the actual accounts, notes that one figure is incorrect, and returns the draft with corrections.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why does audit vet government Notes meant for the PAC?▼
Is vetting optional?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.