Regulation 138 — REGULATIONS_AUDIT

138. Reply to draft audit report/ draft paragraph by Government (1) The Secretary to Government of the concerned department shall

(a) confirm or cause to be confirmed, the receipt of the draft audit report/ draft paragraph to the Accountant General (Audit) as soon as it is received, and

(b) communicate the comments, observations and explanation of the Government on the draft audit report/ draft paragraph in writing to theAccountant General (Audit) by name within the specified period. The reply shall be signed by the Secretary or carry an indication of approval by the Secretary. (2) The reply of the Secretary to Government shall state:

(a) whether the department accepts the facts and figures mentioned in the draft audit report/ draft paragraph; if not, the reasons supported by the relevant documents and evidence duly authenticated;

(b) comments, observations and explanation of the Government on matters included in the draft audit report/ draft paragraph;

(c) Government’s response to suggestions and recommendations made in the draft audit report/ draft paragraph;

(d) remedial action taken or proposed to be taken; and

(e) any other observations or remarks of the department.

(3) Consistent with the schedule of preparation, finalisation and presentation of the audit report in the legislature, the Accountant General (Audit) may consider a request made by the concerned Secretary to Government for extension of time for sending the reply to the draft audit report/ draft paragraph. Every such request shall

(a) specify the reasons for seeking extension beyond the time stipulated, and

(b) state the date by which the final reply to the draft audit report/ draft paragraph shall be sent to the Accountant General (Audit).

(4) The Accountant General (Audit) will proceed on the assumption that the Government has no comments, observation and explanation in the matter in case a final reply is not received within the specified period or the extended period agreed to.The Government shall bear responsibility for the accuracy of the facts, figures and the related audit evidence mentioned in the draft audit report/ draft paragraph in such cases.

(5) The Accountant General (Audit) shall give full consideration to the reply of the Government. The draft audit report/ draft paragraph may be modified or may not be included in the audit report in the light of the reply.