Regulation 21 — Audit Regulations 2020
Original Rule Text
# 21. Failure to provide data, information and documents
(1) Cases of failure to provide data, information and documents shall be immediately reported by the audit office to the controlling officer and suitably to the concerned Government/ Ministry, including Secretary of the Department in case of Government of India or Chief Secretary of the State for appropriate action. These authorities shall ensure that requisite access to data, information and documents is provided to Audit within the prescribed time frame and inform the concerned Audit office accordingly.
Regulations on Audit and Accounts 2020 21
(2) Cases of failure to provide data, information and documents to audit is a violation of the statutory obligation of the officer-in-charge at the auditable entity. The implications of such a situation would be as follows:
What This Means
When an auditable entity fails to provide requested data, information, or documents, the audit office must immediately escalate the matter to the controlling officer and the concerned Ministry or State's Chief Secretary. Withholding information from audit is a statutory violation and can lead to serious consequences: the audit report will flag the non-production of records, a standalone report may be submitted to Parliament/Legislature, and it may result in the CAG being unable to certify the accounts or issuing a qualified opinion or disclaimer.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Non-production of records must be escalated to controlling officer, Secretary, or Chief Secretary immediately
- 2Withholding data is a statutory violation of Section 18 of the DPC Act
- 3The audit report will explicitly mention any data withheld or not produced
- 4In severe cases, a standalone report is submitted to Parliament/Legislature about the obstruction
- 5Non-provision of data may lead to non-certification or qualification (disclaimer) of audit opinion
Practical Example
During an audit of the Public Works Department in a state, the Executive Engineer refuses to share tender files for road construction contracts citing 'ongoing litigation.' The AG (Audit) office immediately writes to the Chief Engineer (controlling officer) and the Chief Secretary. The withholding is documented, and the Compliance Audit Report submitted to the State Legislature explicitly mentions that PWD withheld tender records, preventing the CAG from assuring the Legislature of the regularity of expenditure.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What happens if a department delays providing records but eventually supplies them?▼
Can the CAG take legal action against officers who withhold records?▼
What is a 'standalone report' mentioned in this regulation?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.