Regulation 14 — Audit Regulations 2020
Original Rule Text
# 14. Reporting the results of special audit
(1) The Accountant General (Audit) shall report the results of the special audit to the Secretary to Government of the concerned department and in case of a State or a Union Territory with legislative assembly, also report these results to Secretary to Government, Finance Department. (2) The Comptroller and Auditor General reserves the right to communicate the results of any special audit to the Ministry of Finance, Government of India and to include them in the audit report.
What This Means
When a special audit is conducted (typically ordered for specific concerns or irregularities), the AG (Audit) must report its results to the Secretary of the concerned government department. For states and UTs with a legislature, the results must also be sent to the Finance Secretary. The CAG retains the right to share special audit results with the Union Finance Ministry and to include them in the formal audit report 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
- 1Special audit results must be reported to the Secretary of the concerned department
- 2In states/UTs with legislatures, the Finance Secretary must also receive the results
- 3The CAG can communicate special audit results to the Union Ministry of Finance
- 4The CAG reserves the right to include special audit findings in the formal audit report
- 5This ensures accountability at the highest administrative levels for special audit outcomes
Practical Example
After a special audit of the Jal Jeevan Mission implementation in Uttar Pradesh — ordered due to complaints about fund misuse — the AG (Audit) UP sends the results to the Secretary, Department of Rural Development, and also to the Finance Secretary, UP. The CAG later decides to include the most significant findings in the annual audit report presented to the UP legislature and also informs the Ministry of Finance, Government of India.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What triggers a special audit?▼
Why can the CAG report special audit results to the Union Finance Ministry even for a state matter?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.