Regulation 146 — Audit Regulations 2020
Original Rule Text
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.
What This Means
Every Head of Department must publish specific audit-related information on their Ministry/Department website, updated annually in the first quarter of each year. This includes: a summary of CAG audit observations from the previous year, major irregularities reported by the AG (Audit), action taken by the department on these, and a summary of inspection report observations with significant financial implications or serious internal control lapses. This promotes transparency and public accountability.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Heads of Department must publish audit-related information on their official website
- 2Information must be updated in the first quarter (April-June) of each year
- 3Must include: CAG audit paragraphs, major irregularities, action taken, and significant inspection report observations
- 4Observations with substantial money value and serious internal control lapses must be highlighted
- 5This is a transparency and public accountability measure
Practical Example
By June 2025, the Secretary, Ministry of Health and Family Welfare, ensures that the Ministry's website displays: (1) the 8 audit paragraphs from the CAG's 2024 audit report relating to the Ministry, with their gist; (2) 3 Special Management Letters received from the DG (Audit) during 2024-25 about major irregularities in PMJAY implementation; (3) the action taken on each, including recoveries and departmental proceedings; and (4) a summary of the 45 inspection report paragraphs issued during the year, highlighting those involving amounts over Rs 1 crore.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Is this information meant for the public or only for internal use?▼
What if a department fails to publish this information?▼
Does 'first quarter of each year' mean the calendar year or financial year?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.