Regulation 152 — Audit Regulations 2020
Original Rule Text
# 152. Reporting of cases of delay to Government
The Accountant General (Audit) will report cases of delay to Secretary (Expenditure), Ministry of Finance in the case of the Union Government and to the Chief Secretary in the case of a State Government and to the Administrator in case of a Union Territory having a legislative assembly. Cases of delay may also be appropriately commented upon in the audit report.
Regulations on Audit and Accounts 2020
Chapter 13 Audit Evidence
What This Means
When government departments are delayed in responding to audit communications, the AG (Audit) reports these delays to higher authorities: the Secretary (Expenditure) in the Ministry of Finance for Union Government matters, the Chief Secretary for state government matters, and the Administrator for UTs with legislatures. Additionally, such delays may be highlighted in the CAG's audit report itself, bringing them to the attention of the legislature and the public.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Delays by departments are reported to higher authorities by the AG (Audit)
- 2For Union Government: delays are reported to Secretary (Expenditure), Ministry of Finance
- 3For State Governments: delays are reported to the Chief Secretary
- 4For Union Territories: delays are reported to the Administrator
- 5Delays may also be commented upon in the CAG's audit report presented to the legislature
Practical Example
The Department of Rural Development, Government of India, has not replied to 15 draft audit paragraphs despite the 6-week deadline having passed months ago. The DG (Audit) Central writes to the Secretary (Expenditure), Ministry of Finance, listing the pending items and requesting intervention. In the next CAG audit report presented to Parliament, a section notes that the Department of Rural Development failed to respond to draft paragraphs within the prescribed time, depriving the CAG of the government's perspective before finalization.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Is the AG reporting delays to the Finance Ministry an escalation?▼
How are delays reported in the audit report?▼
Does this only apply to replies to draft paragraphs?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.