Para 7.4.16 — MSO (Audit)
Original Rule Text
7.4.16 Where the draft notes are forwarded to the accredited Audit Officer who contributed the relevant audit paragraph, they may be returned by him directly to the ministry/department if these are only in the nature of interim replies under intimation to the Principal Audit Officer and the Comptroller and Auditor General. In all other cases, further comments and remarks on the draft notes should be communicated only to the Principal Audit Officer responsible for the final vetting of the notes.
What This Means
When draft notes prepared by a ministry are sent to the Audit Officer who wrote the relevant audit paragraph, that officer can return interim replies directly to the ministry, provided the Principal Audit Officer and CAG are kept informed. However, for substantive comments or final remarks, everything must be routed through the Principal Audit Officer who is responsible for final vetting.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Interim replies on draft notes can be sent directly by the accredited Audit Officer to the ministry/department
- 2The Principal Audit Officer and CAG must be informed even when direct communication occurs
- 3Substantive comments and final remarks must go only through the Principal Audit Officer
- 4The Principal Audit Officer is responsible for final vetting of notes
Practical Example
A ministry sends draft action-taken notes on an audit paragraph about irregular expenditure to the Audit Officer who originally flagged the issue. The Audit Officer reviews them and finds they are only an interim status update, so she returns them directly to the ministry with a copy to the Principal Audit Officer. Had the notes contained a final substantive response, she would have forwarded her comments to the Principal Audit Officer instead of replying directly.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
When can an Audit Officer respond directly to a ministry on draft notes?▼
Who must be kept informed when direct communication occurs?▼
Why are substantive replies routed through the Principal Audit Officer?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.