Regulation 138 — Audit Regulations 2020
Original Rule Text
# 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
What This Means
When a government department receives a draft audit report or paragraph, the Secretary must acknowledge receipt immediately and send the government's written response within the specified period. The response must cover whether the department accepts the facts and figures, provide comments and explanations, state what remedial action has been taken or is planned, and respond to audit recommendations. If the Secretary needs more time, they can request an extension with reasons. If no reply is received by the deadline, the AG proceeds as if the government has no comments — and the government bears responsibility for the accuracy of the facts stated in the draft.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1The Secretary must acknowledge receipt of the draft audit report immediately
- 2The written reply must be signed by or approved by the Secretary personally
- 3The reply must cover: acceptance of facts, comments, remedial action, and response to recommendations
- 4Extension of time can be requested with reasons, subject to the AG's consideration
- 5If no reply is received by the deadline, the AG assumes the government has no comments to offer
- 6The AG must give full consideration to the government's reply and may modify or drop the draft
Practical Example
The Secretary, Department of Agriculture, Government of Madhya Pradesh, receives a draft paragraph about an irregularity in the PM-KISAN scheme. She immediately sends an acknowledgment to the AG (Audit). Within the 6-week deadline, she sends a detailed reply accepting the facts, explaining the circumstances, detailing the recovery of Rs 50 lakh already effected, and requesting that the paragraph be dropped. The AG considers the reply, acknowledges the recovery, but retains a modified version of the paragraph noting the systemic weakness that allowed the irregularity.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What happens if the government simply ignores the draft audit report?▼
Can the AG drop a finding based on the government's reply?▼
Must the Secretary personally sign the reply?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.