Regulation 170 — Audit Regulations 2020
Original Rule Text
170. Inter-relationship of various orders
In fulfillment of the mandate, the Comptroller and Auditor General issues various types of orders and guidelines. These are classified as standing orders, guidelines and practice notes as defined in Regulation 2. The hierarchy of instructions of the Comptroller and Auditor General shall be Regulations, standing orders/guidelines and practice notes in this order. Standing orders, guidelines and practice notes need to be consistent with these Regulations.
What This Means
The CAG issues various types of orders and guidelines to fulfill the audit mandate. These are classified into three categories: standing orders, guidelines, and practice notes (as defined in Regulation 2). There is a clear hierarchy: Regulations are at the top, followed by standing orders and guidelines, and then practice notes. All standing orders, guidelines, and practice notes must be consistent with the Regulations — they cannot contradict or override the Regulations.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1The CAG's instructions follow a clear hierarchy: Regulations > Standing Orders/Guidelines > Practice Notes
- 2Standing orders, guidelines, and practice notes are distinct categories defined in Regulation 2
- 3All subordinate instructions must be consistent with the Regulations
- 4No standing order, guideline, or practice note can override or contradict the Regulations
- 5This hierarchy ensures clarity when there is ambiguity about which instruction applies
Practical Example
An audit team in the AG (Audit) Odisha is unsure about the procedure for reporting a major irregularity. A practice note suggests a simplified reporting format, while a standing order prescribes a detailed format. The Regulations (Regulation 142) require a Special Management Letter to the Secretary. In case of conflict, the Regulations prevail, then the standing order, and finally the practice note. The team follows the Regulations and the standing order's detailed format, recognizing that the practice note's simplified format is superseded.
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 a 'standing order' in the CAG's framework?▼
Can a practice note be issued that goes beyond what the regulations cover?▼
How does an auditor resolve a conflict between different CAG instructions?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.