Regulation 106 — REGULATIONS_AUDIT

106. Reporting of results of audits other than financial audit of accounts The results of other audits including compliance and performance audits of a Government corporation shall be reported in accordance with Regulation 136. Audit reports of the Comptroller and Auditor General are laid before the respective legislature. No comments shall, however, be included in the inspection reports and audit reports except after giving due opportunity to the corporation and the Government to offer their explanation on the matters proposed to be commented upon.