Para 2.6.29 — MSO (Audit)
Original Rule Text
2.6.29 Ordinarily, the report of the Comptroller and Auditor General in relation to the accounts of a body or authority audited under Section 19 or Section 20 of the Act is required to be sent to the body or authority and the Government concerned unless a separate procedure has been prescribed in the relevant legislation creating the body or authority. Under Section 19-A of the Act, the reports of the Comptroller and Auditor General in relation to corporations audited under Section 19 of the Act are required to be submitted to the Government or Governments concerned for being placed before the Parliament or State Legislature. In the case of bodies and authorities audited under Section 20 of the Act, the audit reports are placed before Parliament or the State/Union Territory Legislature if the relevant Act/rules and/or regulations governing the body or authority provide for such submission or if the Government concerned has decided to place them before the Legislature.
What This Means
The CAG's audit report on a body audited under Section 19 or 20 of the DPC Act must be sent to both the body and the concerned government. For Section 19 corporations, the report must also be placed before Parliament or the State Legislature. For Section 20 bodies, the report goes to the legislature only if the founding legislation or government decision requires it.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Section 19/20 audit reports are sent to both the audited body and the government
- 2Section 19-A requires reports on Section 19 corporations to be placed before Parliament/Legislature
- 3Section 20 body reports go to legislature only if prescribed by legislation or government decision
- 4Separate procedures may apply if the creating legislation prescribes different reporting requirements
Practical Example
After completing the audit of a State Electricity Corporation (Section 19 body), the CAG's office sends the audit report to the corporation's management and the State Government. Under Section 19-A, the State Government is then required to place this report before the State Legislature, where it will be examined by the Committee on Public Undertakings.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the difference between Section 19 and Section 20 audit reporting?▼
Who examines the audit report after it is placed before the Legislature?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.