Regulation 151 — Audit Regulations 2020
Original Rule Text
# 151. Duty of Government for systems and procedures to ensure timely response
It shall be the duty of the Government to establish and enforce adequate and reliable systems and procedures, clearly defining inter alia the roles and responsibilities at all levels that ensure that
(i) the replies to the draft paragraphs,
(ii) the self-explanatory action taken notes on matters included in the audit reports and
(iii) the action taken notes on the recommendations of the Public Accounts Committee/Committee on Public Undertakings are sent to the appropriate authorities within the time limit prescribed in each case.
Regulations on Audit and Accounts 2020
What This Means
The government is duty-bound to establish and enforce reliable systems and procedures — with clearly defined roles and responsibilities at all levels — to ensure that three categories of responses are sent within prescribed time limits: (1) replies to draft audit paragraphs, (2) self-explanatory Action Taken Notes on audit report findings, and (3) action taken notes on PAC/COPU recommendations. This is not just about individual officers responding — the government must create institutional mechanisms for timely compliance.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Government must establish formal systems for timely response to audit communications
- 2Roles and responsibilities must be clearly defined at all levels
- 3Covers three categories: draft paragraph replies, ATNs on audit reports, and ATNs on PAC/COPU recommendations
- 4The emphasis is on institutional systems, not ad hoc responses
- 5This is stated as a 'duty' — a binding obligation on the government
Practical Example
The Government of Maharashtra issues an office memorandum establishing a monitoring cell in each department headed by a Joint Secretary-level officer. This cell tracks: (a) draft paragraphs received from AG (Audit) and ensures replies are sent within 6 weeks, (b) audit paragraphs tabled in the legislature with ATN preparation deadlines, and (c) PAC recommendations with response deadlines. The cell maintains a dashboard and sends weekly reminders to concerned divisions. The Chief Secretary reviews compliance quarterly.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What kind of systems and procedures does this regulation envision?▼
What happens if these systems are not established?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.