Regulation 171 — Audit Regulations 2020
Original Rule Text
# 171. Removal of doubt
Where a doubt arises as to the interpretation of any of these Regulations, the decision of the Comptroller and Auditor General shall be final.
Regulations on Audit and Accounts 2020 89
What This Means
If any doubt arises about the meaning or interpretation of any provision in these Regulations, the CAG's decision on that interpretation is final and binding. This eliminates the possibility of prolonged disputes about what a regulation means — the CAG is the ultimate authority on interpreting the CAG's own regulations. This is important because audit offices across India may encounter ambiguous situations where the regulation's intent is unclear.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1The CAG is the final authority on interpreting these regulations
- 2This applies to any doubt about any regulation — no exceptions
- 3The CAG's interpretation is binding on all audit offices and officers
- 4This prevents prolonged disputes about regulatory interpretation
- 5Auditable entities cannot override the CAG's interpretation of audit regulations
Practical Example
A dispute arises between the AG (Audit) Punjab and the State Finance Department about whether Regulation 155 (access to third-party data) applies to information held by a public-private partnership (PPP) concessionaire. The AG interprets it as applicable; the state disagrees. The matter is referred to the CAG, who rules that the regulation does apply since the concessionaire holds data obtained on behalf of the government entity. This decision is final and settles the matter for all similar cases across India.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can the CAG's interpretation of regulations be challenged in court?▼
How does one seek the CAG's interpretation?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.