Regulation 130 — REGULATIONS_AUDIT

The Officer in charge of the Office shall acknowledge the receipt of such intimation and shall make best efforts to be available in headquarters during the period of visit of the audit team.

The Officer in charge may nominate a sufficiently Senior Officer of his Office as a Nodal Officer, for liaison with Audit. The Officer in charge will, however, continue to be responsible for ensuring adherence to these Regulations in so far as they relate to facilitation of audit.

130. Advance intimation for audit The audit office shall give sufficient advance intimation to the Officer in charge of the Office to be audited. Audit offices may even give advance intimation to the auditable entities as soon as their audit plan is approved. The intimation for audit shall state the likely duration of audit including duration of visit to auditable entity, audit scope and objectives, and composition of the audit team. In cases where the audit involves an element of surprise check, no advance intimation need be given.