Regulation 136 — REGULATIONS_AUDIT

(a) In case of financial audit, draft audit opinion, draft separate audit report (SAR), draft comments supplementary to the opinion of the statutory auditor or a draft audit report

(b) In case of compliance audits, inspection reports addressed to the Heads of the individual audit units or implementing units, draft paragraphs or draft audit report addressed to the Head of the Department

(c) In case of Performance Audits, draft audit report addressed to head of the Apex entity or Head of the Department or to Government

(2) The above would be issued as per the timelines prescribed in this regard; and (3) Based on the responses received from the auditable entity and/or Department/Government and further assessment by audit, audit observations and draft audit reports are further developed into audit findings, conclusions and recommendations to be incorporated in or as Comptroller and Auditor General’s audit report.

136. Forms of communication at the close of audit (1) Depending on nature and type of audit, audit observations/results of audit, at the conclusion of an audit assignment, are issued in the form of, but not limited to;