Regulation 147 — Audit Regulations 2020
Original Rule Text
# 147. Forwarding copies of audit report for laying before legislature
(1) An officer authorised by the Comptroller and Auditor General shall send copies of the audit report duly signed by the Comptroller and Auditor General to the Secretary to the Government, Ministry of Finance or Finance Department as the case may be, who shall take prompt action for the submission of the audit report to the President or the Governor or the Administrator for further action and for the presentation of the report in Parliament or the State or Union Territory Legislature. Copies of the audit reports under Section 19A of the Act shall be sent to the Secretary of the Ministry or department concerned or the Administrator of a Union Territory having Legislative Assembly, who shall take prompt action for laying the same in the Parliament or the legislature of the State or Union Territory.
(2) An signed copy of the audit report shall simultaneously be sent to the Secretary to the President of India or the Governor of the State or Union Territory having Legislative Assembly or the Administrator of the Union
Regulations on Audit and Accounts 2020 78
Territory, as the case may be, informing him of requisite copies having been sent to the Ministry/Department of Finance.
What This Means
An officer authorized by the CAG sends signed copies of the audit report to the Secretary, Ministry of Finance (or Finance Department for states), who must promptly arrange for it to be submitted to the President/Governor/Administrator and then presented in Parliament or the state legislature. For audit reports under Section 19A of the CAG's Act (relating to specific ministries or UTs), copies go to the Secretary of the concerned ministry or UT Administrator. A signed copy is also simultaneously sent to the President's/Governor's office, informing them that copies have been sent to the Finance Ministry/Department.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1The CAG signs the audit report and an authorized officer sends it to the Finance Ministry/Department
- 2The Finance Ministry must take prompt action for submission to the President/Governor
- 3The President/Governor causes it to be laid before Parliament/Legislature
- 4A signed copy simultaneously goes to the President's/Governor's Secretariat
- 5For Section 19A reports, copies go to the concerned Ministry Secretary or UT Administrator
Practical Example
The CAG signs the Union Government Audit Report on Revenue Receipts for 2024-25. An authorized officer from the CAG's office sends signed copies to the Finance Secretary, Government of India. The Finance Secretary submits the report to the President of India for laying before Parliament. Simultaneously, a signed copy is sent to the Secretary to the President with a note that requisite copies have been forwarded to the Finance Ministry. Once the President approves, the report is tabled in both Houses of Parliament.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Who actually presents the audit report in Parliament/Legislature?▼
What happens after the report is laid before the legislature?▼
Can the government delay tabling the audit report?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.