Regulation 169 — Audit Regulations 2020
Original Rule Text
169. Powers to issue general or special orders and guidelines
The Comptroller and Auditor General may issue any general or special orders and guidelines to carry into effect the provisions of these Regulations.
What This Means
The CAG has the authority to issue general orders, special orders, and guidelines to implement and operationalize the provisions of these regulations. This is a rule-making power that allows the CAG to provide detailed instructions, clarifications, and procedural guidance beyond what the regulations themselves contain. These orders and guidelines are binding on all officers of the Indian Audit and Accounts 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 can issue general orders applicable to all audit offices
- 2Special orders for specific situations or offices can also be issued
- 3Guidelines provide detailed procedural guidance for implementing the regulations
- 4These orders carry the CAG's statutory authority
- 5This is an enabling provision for operationalizing the regulations
Practical Example
The CAG issues a general order specifying the exact format for Special Management Letters under Regulation 142, the timeline for vetting ATNs under Regulation 150, and the procedure for conducting IT audits under Regulation 17. A special order is issued to the AG (Audit) West Bengal directing specific audit coverage of relief expenditure after a cyclone. These orders provide the detailed operational guidance that the regulations themselves do not cover.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the difference between general orders, special orders, and guidelines?▼
Can these orders override the regulations?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.