Regulation 128 — Audit Regulations 2020
Original Rule Text
128. Maintaining an updated list of auditable entities
All audit offices will be responsible for maintaining an updated list of auditable entities, subject to their respective audit jurisdictions, including Acts and subordinate legislations being enforced by all Government Departments. Heads of Departments shall supply to the audit office any changes to the list of such auditable entities under the jurisdiction of their Department, including in Acts and subordinate legislations administered by them, immediately upon change or when information is requested by audit offices and at least twice a year on their own, in June and December. Audit offices will also inform Government of any change in their audit jurisdiction promptly.
What This Means
Every audit office must maintain an updated list of all entities within its audit jurisdiction. Government departments must inform the audit office of any changes to auditable entities — including changes in Acts and subordinate legislation — immediately when changes occur, and proactively at least twice a year in June and December. Audit offices must also inform the government promptly of any changes to their own audit jurisdiction.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit offices must maintain an updated list of all auditable entities
- 2Includes entities, Acts, and subordinate legislations under each department
- 3Heads of Departments must notify audit offices of changes immediately AND proactively twice yearly (June and December)
- 4Audit offices must inform Government of any changes in their audit jurisdiction
- 5This is the foundation of audit planning — you cannot audit what you do not know exists
Practical Example
The Ministry of Commerce creates a new Export Promotion Council in September 2026. The Secretary immediately informs the Principal AG (Audit), notifying that this new body falls under their jurisdiction. In December 2026, all Heads of Departments across the central government send their biannual update to the AG confirming any new entities, merged entities, or legislative changes affecting the auditable universe.
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 this list so important?▼
What happens if a department fails to report a new entity?▼
Does this list include only organizations or also specific schemes and programmes?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.