Para 7.4.3 — MSO (Audit)
Original Rule Text
7.4.3 On the Reports and Accounts being signed by the Comptroller and Auditor General, the Additional Deputy Comptroller and Auditor General in charge of the Reports relating to the Union Government will forward to the Ministry of Finance all Reports of the Union Government, including those relating to Revenue Receipts but excluding those relating to the Central public undertakings audit observations in respect of which are included in the Commercial Reports. He will simultaneously keep the Secretary to the President informed demiofficially by sending to him an unsigned copy of each of the Reports. The Deputy Comptroller and Auditor General or the Additional Deputy Comptroller and Auditor General, as the case may be, responsible for Railway Audit will take similar action to keep the Secretary to the President informed of the Reports relating to Railways. The Chairman, Audit Board, will, on the other hand, forward the Commercial Reports to Government and the Secretary to the President.
What This Means
Once the CAG signs the Audit Reports and Accounts, the Additional Deputy CAG responsible for Union Government reports forwards all Union Government reports (including Revenue Receipts, but not Commercial Reports on public undertakings) to the Ministry of Finance. Simultaneously, an unsigned copy is sent demi-officially to the Secretary to the President. Railway Audit reports follow a similar process, and the Chairman of the Audit Board handles Commercial Reports separately.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Union Government reports (excluding Commercial Reports) are forwarded to the Ministry of Finance after CAG signs them
- 2An unsigned copy is sent demi-officially to the Secretary to the President
- 3Railway Audit reports are handled by the Deputy/Additional Deputy CAG responsible for Railway Audit
- 4Commercial Reports on public undertakings are forwarded by the Chairman, Audit Board
- 5Revenue Receipt reports are included with Union Government reports, not sent separately
Practical Example
After the CAG signs the Union Government Audit Report on Revenue Receipts for 2025-26, the Additional Deputy CAG sends the signed report to the Ministry of Finance and simultaneously couriers an unsigned copy to the Secretary to the President at Rashtrapati Bhavan. Meanwhile, the Chairman of the Audit Board separately forwards the Commercial Report on central public sector undertakings to the relevant ministry and the President's office.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is an unsigned copy sent to the Secretary to the President?▼
Who handles Commercial Reports on central public undertakings?▼
Are Revenue Receipt audit reports sent separately?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.