Regulation 114 — Audit Regulations 2020
Original Rule Text
# 114. Letter of entrustment of audit
The letter of entrustment of audit of a body or authority to the Comptroller and Auditor General shall be issued in the name of the President or the Governor of a State or the Administrator of a Union Territory having a legislative assembly. The letter shall inter alia indicate that the prescribed requirements, including the requirement relating to giving reasonable opportunity to the body or authority, where applicable, have been satisfied.
What This Means
The formal letter entrusting audit to the CAG must be issued in the name of the President, Governor, or UT Administrator — not in the name of a Secretary or department. The letter must confirm that all prescribed requirements have been met, including giving the body a reasonable opportunity to make representations about the proposed audit.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Entrustment letter must be issued in the name of President/Governor/UT Administrator
- 2Cannot be issued in the name of a Secretary or department head
- 3Letter must state that all prescribed requirements have been satisfied
- 4Must confirm the body was given reasonable opportunity to make representations
- 5This is a legal formality — incorrect issuance can invalidate the entrustment
Practical Example
The Government of Karnataka wants to entrust audit of a state housing board to the CAG. The entrustment letter is issued as: 'By order and in the name of the Governor of Karnataka...' It specifically states that the housing board was given 30 days to make representations, that the CAG was consulted, and that the Governor is satisfied the audit is in the public interest.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must the letter be in the President's/Governor's name?▼
What happens if the letter does not mention giving the body an opportunity to respond?▼
Is there a standard format for the entrustment letter?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.