Regulation 131 — Audit Regulations 2020
Original Rule Text
131. Provision of facilities for conduct of audit
It shall be the duty of the Head of the Office of the auditable entity to provide appropriate and reasonable office accommodation and other office amenities to the audit team for official use and at par with facilities available in the auditable entity for its own officers and staff of similar seniority/ rank/ pay scale.
What This Means
The head of the audited office must provide appropriate and reasonable office space and amenities to the audit team for their work. The facilities should be on par with what the office provides to its own officers and staff of similar seniority, rank, or pay scale. This is a mandatory duty, not a discretionary courtesy.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Duty of the Head of Office to provide office accommodation to the audit team
- 2Facilities must be 'appropriate and reasonable' — not luxurious but adequate
- 3Must be at par with facilities for the office's own staff of similar seniority
- 4Includes office space and 'other office amenities' (desks, internet, power, etc.)
- 5This is a mandatory obligation ('shall be the duty'), not optional
Practical Example
An audit team of 4 officers (including a Group Officer equivalent to Joint Secretary) visits the regional office of Indian Railways for a 3-week audit. The GM's office provides a furnished conference room with desks, chairs, internet access, and power points — the same standard of accommodation available to the office's own Joint Director-level officers. Restricting the team to a storeroom would violate this regulation.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What if the office has genuine space constraints?▼
Does the audited entity have to provide transport and accommodation for the audit team?▼
Can the audit team demand specific facilities?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.