Regulation 139 — REGULATIONS_AUDIT

139. Communication of finalised paragraphs for inclusion in audit report In case of a State Government or a Union Territory Government, after the draft audit report/ draft paragraph has been finalised for inclusion as or in the audit report, the Accountant General (Audit) shall send copies of the finalised paragraph/ audit report by name to the Secretary to Government of the concerned department and the Secretary, Finance Department. In case of the

Union Government, a copy of the finalised paragraph/audit report will be sent to the Secretary to the Ministry concerned.