Regulation 134 — Audit Regulations 2020
Original Rule Text
# 134. Replies to audit queries and audit observations
The officer in charge at the auditable entity, shall ensure that to-the-point replies are rendered to the audit queries and audit observations within the stipulated time and that the particulars given in the replies are correct with reference to the records so that the accuracy of the facts and figures conveyed by audit are confirmed in such replies and are not disputed when processed further by Audit. All such replies shall be signed by the officer in charge or carry an indication of his approval.
What This Means
The head of the audited entity must ensure that replies to audit queries and observations are to-the-point, factually correct with reference to records, and submitted within the stipulated time. The replies should confirm the accuracy of facts and figures stated by audit so that these are not disputed later in the process. All replies must be signed by or carry the approval of the head of the office.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Replies must be to-the-point — not vague or evasive
- 2Particulars must be verified against records before responding
- 3Facts and figures confirmed in replies should NOT be disputed later
- 4Replies must be submitted within the stipulated time
- 5Must be signed by or carry approval of the officer in charge
- 6This prevents delays, disputes, and fact-changing at later stages
Practical Example
The AG (Audit) sends an audit observation to the Superintendent of Police, noting that Rs 15 lakh in vehicle maintenance expenditure lacks supporting bills. The SP must verify against actual records whether the bills exist, and reply within the stipulated time. If the reply confirms the bills are missing, the SP cannot later claim during the inspection report stage that the bills were available all along.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why does the regulation emphasize not disputing facts later?▼
What if the officer in charge disagrees with the audit observation?▼
What happens if replies are not submitted within the stipulated time?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.