Regulation 26 — Audit Regulations 2020
Original Rule Text
26. Requirement for sending copies of orders of re-appropriation and surrender of funds
Government departments shall send copies or make available all orders of reappropriation and surrender of funds to the audit office and the accounts office as soon as these are issued. A consolidated statement of all such orders issued during a financial year shall also be sent to the audit office and the accounts office so as to reach within one month after the close of the financial year. A nil statement shall be sent if no such order was issued.
What This Means
Government departments must send copies of all re-appropriation and surrender-of-funds orders to both the audit office and the accounts office as soon as they are issued. Additionally, a consolidated annual statement of all such orders must be submitted within one month after the close of the financial year. If no such orders were issued during the year, a nil statement must still be sent.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Re-appropriation and surrender orders must be shared with audit and accounts offices immediately upon issue
- 2A consolidated annual statement of all such orders must reach within one month after the financial year ends
- 3Even if no orders were issued, a nil statement must be submitted
- 4Both the audit office and accounts office must receive copies
Practical Example
The Ministry of Rural Development issues a re-appropriation order in December transferring Rs 50 crore from the MGNREGA wage component to the material component. The Ministry must immediately send copies of this order to the AG (Audit) and the Controller General of Accounts. After March 31, the Ministry must also send a consolidated statement of all re-appropriation and surrender orders issued during the year by April 30.
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 nil statement and when is it required?▼
What is the deadline for the consolidated annual statement?▼
Why does the audit office need copies of these orders immediately?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.