Regulation 121 — Audit Regulations 2020
Original Rule Text
121. Audit not to include certification of accounts
Unless specifically provided, audit by the Accountant General (Audit) in terms of paragraph (5) of the preceding Regulation does not include the certification of accounts of Panchayati Raj institutions or urban local bodies.
What This Means
Unless specifically provided otherwise, the AG (Audit)'s test-check audits under TGS (Regulation 120, paragraph 5) do not include certification of the accounts of Panchayati Raj institutions or urban local bodies. The AG's role is limited to technical guidance and oversight, not signing off on the accounts.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AG's test-check audits under TGS do NOT include certification of accounts
- 2Account certification remains with the Local Fund Auditor or as state law provides
- 3Exception: if specifically provided by law or agreement, AG may certify
- 4TGS is about oversight and quality assurance, not replacing the primary auditor
- 5This preserves the division of responsibilities between CAG and state audit machinery
Practical Example
The AG (Audit), Rajasthan conducts test-check audits of 30 gram panchayats under TGS. The AG's team reviews accounts, identifies irregularities, and sends an inspection report. However, the AG does not issue an audit certificate on these panchayat accounts — that responsibility remains with the Examiner of Local Fund Accounts or the relevant state authority.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Who certifies local body accounts if not the AG?▼
Why is this distinction important?▼
Can the AG certify accounts if the state requests it?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.