Regulation 144 — Audit Regulations 2020
Original Rule Text
144. Intimation of follow up action taken by the department
The department shall furnish to Audit, within six months of the close of each financial year, an annual statement containing the details of follow up action taken on audit observations, including recoveries, in respect of accepted paragraphs included in the audit reports laid before Parliament or Legislature till the end of that financial year.
What This Means
Every government department must submit an annual statement to audit detailing the follow-up action taken on audit observations, including any financial recoveries made. This statement must cover all accepted paragraphs from CAG audit reports that have been laid before Parliament or the state legislature up to the end of that financial year. The statement must be submitted within six months of the close of each financial year.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1An annual follow-up statement must be submitted to audit within 6 months of financial year-end
- 2The statement must cover all accepted audit paragraphs from CAG reports laid before the legislature
- 3Details of recoveries effected must be included
- 4This covers observations accumulated over all years, not just the latest year
- 5This is a mandatory annual obligation on every department
Practical Example
By September 2025 (six months after March 2025 year-end), the Secretary, Ministry of Road Transport and Highways, must submit to the DG (Audit) Central an annual statement listing all CAG audit paragraphs accepted by the Ministry from all audit reports presented to Parliament up to March 2025. For each paragraph, the statement shows: the original observation, the recovery amount (if any), the amount actually recovered, and other corrective actions taken — such as rule amendments or disciplinary proceedings.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Does this cover only the current year's audit observations?▼
What if the department has not yet completed follow-up action on some observations?▼
What are the consequences of not submitting this annual statement?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.