Para 7.4.6 — MSO (Audit)
Original Rule Text
7.4.6 Soon after the Accounts and Reports relating to a State or Union Territory are presented to the Legislature, the Accountant General concerned will send a report to the Comptroller and Auditor General. If there is undue delay in presentation of the documents, the Accountant General will send a report to the Comptroller and Auditor General and also take such action locally as may be found appropriate for securing their early presentation to the Legislature. The Accountant General will also advise the State Government to take appropriate action immediately to complete the process for placing individually before the Legislature each of the Reports submitted to them without linking this with the receipt or presentation of other Audit Reports.
What This Means
After Audit Reports for a state or Union Territory are presented to the Legislature, the Accountant General must inform the CAG. If there is an unreasonable delay in presentation, the AG must report this to the CAG and also take local action to push the state government to table the reports promptly. Each report should be tabled individually without waiting for other reports.
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 immediately after state/UT Audit Reports are tabled in the Legislature
- 2Undue delays in tabling must be reported to the CAG
- 3AG should take appropriate local action to expedite presentation
- 4Each report should be placed before the Legislature individually, not linked to receipt of other reports
- 5The state government should not delay tabling one report while waiting for another
Practical Example
The CAG submitted three Audit Reports for Bihar in October, but by January only one has been tabled in the Legislature. The Accountant General writes to the CAG flagging the delay and simultaneously writes to the Bihar Finance Department urging them to table the remaining two reports in the upcoming Budget session without waiting to present all three together.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What should the AG do if there is an undue delay in tabling?▼
Can a state government delay tabling one report until all reports are ready?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.