Regulation 142 — REGULATIONS_AUDIT

(1) The Accountant General (Audit) shall intimate every instance of major irregularity detected in Audit through a Special Management Letter to the Secretary to Government of the concerned department with a copy to the Head of the Department at the earliest possible from the time the instance comes to notice in audit. The Accountant General (Audit) shall also intimate every such instance to the Comptroller and Auditor General in the manner prescribed. (2) On intimation of the major irregularity by Accountant General (Audit), the Government shall undertake prima facie verification of facts and send to Accountant General (Audit) a preliminary report confirming or denying the facts within three weeks of receipt of intimation from him. (3) Where the fact of major irregularity is not denied by the Government in the preliminary report, the Government shall further send a detailed report to the Accountant General (Audit) within two months of preliminary report inter alia indicating the remedial action taken to prevent recurrence and action taken against those responsible for the lapse.

142. Intimation of major irregularities to the Government and the head of department and furnishing of reports therefrom

(4) Reporting of major irregularities to Government should be done only after due verification with reference to supporting evidence and as far as possible after considering the views of the auditable entity. Care needs to be taken to ensure that only major irregularities are reported in this manner.