Regulation 137 — REGULATIONS_AUDIT

137. Communication of draft audit report/draft paragraph to Government and discussion thereon (1) The Accountant General (Audit) shall send a copy of draft audit report/draft paragraph to the concerned Secretary to Government by name for communicating the comments, observations and explanation of the Government within such period of time as may be specified. The Accountant General (Audit) shall also offer to discuss the draft audit report/ draft paragraph with the Secretary at mutual convenience within the aforesaid period. A discussion may not be necessary in the case of a draft performance audit report that has been separately discussed with the Secretary at an exit conference in terms of these Regulations. (2) The Accountant General (Audit) shall simultaneously send one copy of the draft audit report/ draft paragraph to the Secretary to the Government, Ministry of Finance or Finance Department, by name. (3) The draft audit report/ draft paragraph shall be annotated with reference to the supporting audit evidence. The Accountant General (Audit) shall provide copies of any relevant documents and evidence in his possession that may be required by the Government Department.