Regulation 123 — Audit Regulations 2020

Audit Regulations 2020regulations-audit

# 123. Forwarding of results of audit to the Government
The Accountant General (Audit) will send to the concerned Secretary or Secretaries to the Government by the end of June every year an annual technical inspection report, including the results of audit of Panchayati Raj institutions and urban local bodies conducted by his office during the preceding year under the ambit of regulation 120 (5) and other activities under TGS. The Secretary or Secretaries may ensure that appropriate remedial action is taken expeditiously and the Accountant General (Audit) is informed
Regulations on Audit and Accounts 2020 65
of the action taken. In the States where the Examiner of Local Fund Accounts audits the Local Bodies, the technical inspection report shall be prepared by the Examiner of Local Fund Accounts and countersigned by Accountant General (Audit).

What This Means

The AG (Audit) must send an Annual Technical Inspection Report (ATIR) to the concerned Government Secretary by the end of June each year. This report covers the results of TGS audit activities from the previous year — including test-check findings and other TGS work. The Government must take corrective action and inform the AG. In states with an Examiner of Local Fund Accounts, that officer prepares the report and the AG countersigns it.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

1Annual Technical Inspection Report (ATIR) sent to Government Secretary by end of June
2Covers results of AG's TGS audit activities from the preceding year
3Government must take remedial action and inform the AG of actions taken
4In Examiner states: Examiner prepares the report, AG (Audit) countersigns
5ATIR is the primary output document of the TGS arrangement

Practical Example

By 30th June 2026, the AG (Audit), West Bengal sends the ATIR for 2025-26 to the Secretary, Panchayat & Rural Development and the Secretary, Urban Development. The report summarizes findings from test-checks of 40 panchayats and 15 municipalities, highlighting systemic issues like delayed utilization certificates and weak internal controls. The Secretaries must ensure corrective action and write back to the AG.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

Is the ATIR a public document or internal?▼

The ATIR is sent to the government for remedial action. It is not directly tabled before the legislature (that is covered by Regulation 124 for audit reports). However, significant findings may be included in the CAG's audit report, which is public.

What if the Government does not take remedial action?▼

The AG can escalate the matter by including unresolved findings in the CAG's audit report to the legislature (Regulation 124). Persistent non-compliance becomes a reportable matter.

Why does the Examiner prepare the report in some states?▼

In states where the Examiner of Local Fund Accounts (a CAG officer) conducts the primary local body audit, they have first-hand knowledge of findings. The AG's countersignature provides supervisory endorsement and quality assurance.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Regulation 123 — Audit Regulations 2020

Original Rule Text

What This Means

Key Points

Practical Example

Frequently Asked Questions

Related Rules