Regulation 140 — Audit Regulations 2020
Original Rule Text
140. Form, content and time of submission of audit reports to be decided by the Comptroller and Auditor General
The form, content and time of submission of audit reports shall be decided by the Comptroller and Auditor General.
Regulations on Audit and Accounts 2020
Chapter 12 Follow up of results of Audit
What This Means
The Comptroller and Auditor General has the sole authority to decide the form, content, and timing of audit reports. This means the CAG determines what goes into the audit report, how it is structured, and when it is submitted — these decisions are not influenced by the government or any other external authority. This ensures the independence and integrity of the audit reporting process.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1The CAG has exclusive authority over the form of audit reports
- 2The CAG decides what content is included in audit reports
- 3The timing of submission of audit reports is at the CAG's discretion
- 4This safeguards the independence of the audit function
- 5No government department can dictate what appears or does not appear in the audit report
Practical Example
The Ministry of Railways requests the CAG to delay the submission of the Railways audit report by three months citing an ongoing internal review. The CAG is not bound by this request and can submit the report on the originally planned schedule. Similarly, if a state government suggests that certain findings be excluded, the CAG has full authority to include them based on professional judgment.
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 influence the timing of the audit report?▼
Does this mean the CAG can include any observation without government input?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.