Para 7.4.14 — MSO (Audit)
Original Rule Text
7.4.14 Before returning the draft notes and connected papers to the ministries/departments concerned, the Principal Audit Officer consults the Comptroller and Auditor General on the remarks or suggestions proposed to be offered by him, except in cases where the draft notes are only in the nature of an interim reply to the Committee or merely contain factual information on which there may be little scope for comment or otherwise deal with non-controversial issues. If, however, the draft notes attempt an
explanation of financial or accounting irregularities (including excesses over grants) or contain arguments justifying a particular point of view, as opposed to the line of criticism adopted in the Audit Report or in the Committee's Reports, the file should be shown to the Comptroller and Auditor General before the Principal Audit Officer finalises his comments and returns the draft note to the ministry/department.
What This Means
Before returning vetted draft Notes to the ministry, the Principal Audit Officer must consult the CAG on any substantive remarks or suggestions — especially when the ministry's note tries to justify irregularities or argues against the audit position. The CAG need not be consulted for routine or non-controversial notes (interim replies, factual information). If a note challenges the audit line, the file must go to the CAG before the audit officer finalizes comments.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1CAG must be consulted on substantive remarks before returning vetted Notes
- 2No CAG consultation needed for interim replies, factual information, or non-controversial matters
- 3If ministry's note justifies irregularities or challenges audit's position, CAG must see the file
- 4This ensures consistency between audit's published position and its vetting comments
- 5The CAG's involvement protects the institutional position of audit
Practical Example
A ministry's draft Note argues that excess expenditure on a defense project was justified due to operational urgency, directly contradicting the Audit Report's conclusion of poor planning. Before returning his vetting comments, the DG of Audit sends the file to the CAG's office for guidance, since the note challenges the audit position. The CAG provides guidance on how to frame the response to maintain audit's stance.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
When must the CAG be consulted during the vetting of government Notes?▼
Can routine Notes be returned without CAG consultation?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.