Regulation 28 — Audit Regulations 2020
Original Rule Text
28. Reasons for excesses and shortfalls to be furnished
Government departments shall furnish to the audit office and the accounts office, within such time as may be specified, reasons for any excess or shortfall in expenditure beyond the limits prescribed for the purpose under any unit of appropriation vis-à-vis the amount provided for it.
What This Means
Government departments must provide explanations to the audit office and accounts office for any significant excess spending or shortfall in expenditure under any budget head, beyond the prescribed limits. These reasons must be furnished within the time specified by the audit/accounts office.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Departments must explain significant excesses or shortfalls in expenditure under each appropriation unit
- 2The deviation must exceed the prescribed limits to trigger this requirement
- 3Reasons must be furnished within the time specified by audit/accounts office
- 4Both audit office and accounts office must receive these explanations
Practical Example
The Ministry of Defence spent Rs 800 crore against a budget provision of Rs 500 crore under the 'Capital Acquisitions' head — a 60% excess. Under Regulation 28, the Ministry must furnish detailed reasons to the AG (Audit) explaining why this excess occurred, such as emergency procurement due to border tensions, within the timeframe specified in the audit requisition.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What are the 'prescribed limits' for excess or shortfall?▼
Is this requirement only for excess spending?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.