Regulation 130 — Audit Regulations 2020
Original Rule Text
# 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.
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.
What This Means
The audit office must give sufficient advance notice to the entity being audited, stating the likely duration, scope, objectives, and team composition. The entity's head must acknowledge receipt and try to be available during the audit. A senior officer may be nominated as Nodal Officer for liaison, but the head remains responsible for facilitating the audit. Exception: surprise checks do not require advance notice.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit office must give sufficient advance intimation before starting audit
- 2Intimation states: duration, audit scope, objectives, and team composition
- 3Can be given as soon as the audit plan is approved (proactive notice)
- 4Officer in charge must acknowledge receipt and be available during audit
- 5A Nodal Officer may be nominated for liaison, but head retains responsibility
- 6Exception: surprise checks do not require advance notice
Practical Example
The AG (Audit), Delhi sends an intimation to the Commissioner, Delhi Development Authority in January stating that an audit team of 5 officers will visit from 1-28 February for a compliance audit of land allotment. The scope covers allotments from 2023-2025. The Commissioner acknowledges receipt, nominates the Director (Finance) as Nodal Officer, and ensures all records are available for the audit team.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
How much advance notice is considered 'sufficient'?▼
When are surprise checks conducted without notice?▼
What if the head of the office is on leave during the audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.