Regulation 113 — Audit Regulations 2020
Original Rule Text
113. Proposal for entrustment of audit from State or Union Territory Government
The proposal from State Government or Union Territory Government having a legislative assembly to entrust audit of a body or authority to the Comptroller and Auditor General shall be sent to the concerned Accountant General (Audit).
What This Means
When a State Government or a Union Territory with a legislative assembly wants to entrust the audit of a body or authority to the CAG, the proposal must be sent to the concerned Accountant General (Audit), not directly to the CAG's office in New Delhi. The AG then forwards it to the CAG for decision.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1State government entrustment proposals go to the concerned AG (Audit)
- 2Also applies to UT governments with legislative assembly (Delhi, Puducherry, J&K)
- 3AG (Audit) is the point of contact for state-level entrustment requests
- 4Different routing from Union Government proposals (which go directly to CAG)
- 5AG acts as an intermediary — forwards the proposal to CAG with inputs
Practical Example
The Government of Tamil Nadu wants the CAG to audit a state-level skill development body under Section 20. The Finance Department sends the proposal to the Accountant General (Audit), Tamil Nadu in Chennai. The AG reviews the proposal, adds relevant inputs, and forwards it to the CAG's office in New Delhi for a decision on terms and conditions.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why do state proposals go to the AG instead of directly to the CAG?▼
Does the AG (Audit) have authority to accept or reject the proposal?▼
What if there are multiple AG offices in a state?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.