Regulation 13 — REGULATIONS_AUDIT

13. Requests for special audit (1) The Comptroller and Auditor General or any officer so authorised shall give due consideration to a request for special audit of a programme, project or organisation within the audit jurisdiction provided that every such request:

(a) is made with the approval of the Secretary to Government of the concerned department;

(b) shall state the justification and reasons that necessitate a special audit, including the results of any preliminary inquiry, investigation or study that may have already been conducted; and

(c) specify the period to be covered in the special audit. (2) The decision of the Comptroller and Auditor General or any officer so authorised in regard to the special audit shall be final.