Regulation 122 — Audit Regulations 2020
Original Rule Text
122. Role of Accountant General (Audit) in pursuance of inspection reports
Notwithstanding anything contained in the Regulations of this chapter regarding pursuance of paragraphs in the inspection reports of the Accountant General (Audit) by the local fund auditor, the Accountant General (Audit) will also ensure their regular pursuance.
What This Means
Even though the Local Fund Auditor is responsible for following up on the AG's inspection report findings under TGS, the AG (Audit) must independently ensure regular follow-up of their own inspection report observations. This dual tracking ensures accountability — the AG does not simply hand off findings and forget about them.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AG (Audit) must independently follow up on their own TGS inspection reports
- 2This is IN ADDITION to the Local Fund Auditor's follow-up responsibility
- 3Dual tracking prevents observations from falling through the cracks
- 4AG's follow-up is independent of and parallel to the Local Fund Auditor's efforts
- 5'Notwithstanding' clause makes this obligation absolute — cannot be delegated away
Practical Example
The AG (Audit), Madhya Pradesh issued inspection report findings for 25 gram panchayats during TGS test-checks. The Local Fund Auditor pursues compliance on these paragraphs. Simultaneously, the AG's office maintains its own register of outstanding observations, sends periodic reminders, and tracks settlement. If the Local Fund Auditor's follow-up is slow, the AG escalates independently.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is dual follow-up necessary?▼
What happens when the same observation is settled by both the AG and the Local Fund Auditor?▼
Does this mean the AG creates extra work for local bodies by duplicating follow-up?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.