Regulation 24 — Audit Regulations 2020
Original Rule Text
24. Integrity of data, information and documents forming basis of policy
The scope of audit of receipts and expenditure includes examination of integrity of data, information and documents which form the basis of a policy.
# Broad framework of Audit of Expenditure
What This Means
The CAG's audit of receipts and expenditure includes examining the integrity of the data, information, and documents that the government used as the basis for formulating policies. This means audit can scrutinize whether the foundational evidence behind a policy decision was accurate, complete, and reliable.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit scope extends to examining the integrity of data underlying government policies
- 2This enables the CAG to assess whether policy decisions were based on sound and reliable information
- 3Applies to both receipt-side and expenditure-side policy decisions
- 4Serves as a quality check on the evidence base used for policy formulation
Practical Example
The CAG conducts a performance audit of the Ujjwala gas connection scheme. Under Regulation 24, the audit team examines whether the BPL household data used by the Ministry of Petroleum to design the scheme's eligibility criteria was accurate and up-to-date. If the policy was based on outdated census data, the audit report can flag that the policy's foundational data lacked integrity.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Does this mean the CAG can question government policy decisions?▼
Is this regulation limited to expenditure policies or does it cover revenue policies too?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.