Regulation 142 — Audit Regulations 2020
Original Rule Text
# 142. Intimation of major irregularities to the Government and the head of department and furnishing of reports therefrom
(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.
What This Means
When audit detects a major irregularity, the AG (Audit) must immediately inform the Secretary of the concerned department through a Special Management Letter, with a copy to the Head of Department. The AG also informs the CAG. Upon receiving this intimation, the government must send a preliminary report within 3 weeks confirming or denying the facts. If the facts are not denied, a detailed report with remedial action and accountability measures must follow within 2 months. The AG must verify facts thoroughly before reporting, and only genuinely major irregularities should be reported through this channel.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Major irregularities are communicated via a Special Management Letter to the Secretary
- 2A copy goes to the Head of Department and the CAG is also informed
- 3The government must send a preliminary report within 3 weeks of receiving the intimation
- 4If facts are confirmed, a detailed report with remedial action must follow within 2 months
- 5Only verified major irregularities should be reported through this channel — not routine findings
- 6The detailed report must indicate action taken against those responsible
Practical Example
During an audit of the National Rural Employment Guarantee scheme in Chhattisgarh, the audit team discovers embezzlement of Rs 5 crore through fake muster rolls across three districts. The AG (Audit) Chhattisgarh immediately sends a Special Management Letter to the Secretary, Panchayat and Rural Development, with a copy to the Director (MGNREGS). Within 3 weeks, the Secretary confirms the irregularity in a preliminary report. Within 2 months, the department submits a detailed report showing FIRs filed against responsible officials, recovery proceedings initiated, and strengthened verification procedures implemented.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What qualifies as a 'major irregularity' under this regulation?▼
What happens if the government does not respond within the 3-week deadline?▼
Can audit report a major irregularity without first hearing the auditable entity's views?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.