Regulation 13 — Audit Regulations 2020
Original Rule Text
# 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;
Regulations on Audit and Accounts 2020 12
(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.
What This Means
The CAG or an authorized officer can undertake a special audit of any programme, project, or organization within the audit jurisdiction, based on a government request. The request must come with the approval of the concerned Government Secretary, include justification and any preliminary findings, and specify the period to be covered. The CAG's decision on whether to conduct the special audit is final.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Special audit can be requested by Government for a specific programme, project, or organization
- 2Request must be approved by the Secretary to Government of the concerned department
- 3Must include justification, reasons, and results of any preliminary inquiry
- 4Must specify the period to be covered in the special audit
- 5CAG's decision on whether to accept the request is FINAL — no appeal
- 6CAG gives 'due consideration' but is not obligated to accept every request
Practical Example
The Secretary, Ministry of Rural Development suspects irregularities in the implementation of a flagship housing scheme in three states. The Secretary sends a formal request to the CAG for a special audit covering 2023-2026, attaching the preliminary inquiry report. The CAG considers the request, assesses feasibility and public interest, and decides to conduct a special audit focusing on fund utilization and beneficiary selection.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can a Minister directly request a special audit?▼
Can the CAG refuse a special audit request?▼
Is a special audit different from a regular performance audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.