Regulation 146 — REGULATIONS_AUDIT

146. Annual public statement regarding pending audit observations Each Head of Department shall make the following information available on the Department/Ministry website, regularly updated in the first quarter of each year.

(a) Number and gist of audit observations/paragraphs included in the Audit Report

(s) of the Comptroller and Auditor General for the previous year;

(b) Number and gist of major irregularities intimated by Accountant General (Audit) during the previous year;

(c) Action taken by the Department on

(a) and

(b) above; and

(d) Number of audit observation set communicated in draft audit reports/inspection reports (refer regulation 136) issued during the previous year and gist of observations with substantial money value and those with serious internal control lapses.