Regulation 139 — Audit Regulations 2020
Original Rule Text
# 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
Regulations on Audit and Accounts 2020 74
Union Government, a copy of the finalised paragraph/audit report will be sent to the Secretary to the Ministry concerned.
What This Means
After a draft audit report or paragraph has been finalized for inclusion in the CAG's audit report, the AG (Audit) must send copies of the finalized version to the concerned department's Secretary and the Finance Secretary. For state and UT governments, copies go to both the departmental Secretary and the Finance Secretary. For the Union Government, the copy goes to the Secretary of the concerned Ministry. This ensures the government is informed of what will appear in the audit report before it is formally presented to the legislature.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Finalized paragraphs are communicated to the concerned Secretary and Finance Secretary
- 2This communication happens after finalization but before the audit report is laid in the legislature
- 3For Union Government, the copy goes to the Secretary of the concerned Ministry
- 4For State/UT Governments, copies go to both the departmental and Finance Secretaries
- 5This gives the government advance notice of the final audit findings
Practical Example
After considering the Ministry of Defence's reply and finalizing a paragraph on cost overruns in a defence procurement project, the Director General of Audit (Defence Services) sends copies of the finalized paragraph to the Defence Secretary and the Secretary, Department of Expenditure, Ministry of Finance. The ministries now know exactly what will appear in the CAG's report when it is presented to Parliament.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can the government request changes to the finalized paragraph at this stage?▼
Is this different from the draft audit report sent under Regulation 137?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.