Regulation 137 — Audit Regulations 2020
Original Rule Text
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
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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.
What This Means
When the AG (Audit) prepares a draft audit report or draft paragraph, it must be sent to the concerned Secretary to Government by name, giving a specified time period for the government to respond with comments and explanations. The AG must also offer to discuss the draft with the Secretary. A copy must simultaneously be sent to the Secretary, Ministry of Finance or Finance Department. The draft must be supported by references to audit evidence, and the AG must provide copies of relevant documents if the government department requests them.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Draft audit reports/paragraphs are sent to the concerned Secretary to Government by name
- 2A copy must simultaneously go to the Secretary, Finance Ministry/Department
- 3The AG must offer to discuss the draft with the Secretary within the response period
- 4A separate exit conference discussion for performance audits can substitute for this discussion
- 5The draft must be annotated with references to supporting audit evidence
Practical Example
The AG (Audit) Tamil Nadu sends a draft paragraph about irregularities in the mid-day meal scheme to the Secretary, School Education Department, by name, giving 6 weeks to respond. Simultaneously, a copy goes to the Finance Secretary. The AG offers to discuss the draft at the Secretary's convenience. When the School Education Secretary requests copies of the vouchers cited as evidence, the AG provides them within a reasonable time.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must the draft be sent to the Secretary 'by name'?▼
Why is a copy sent to the Finance Department as well?▼
Is the discussion meeting with the Secretary mandatory?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.