Regulation 30 — Audit Regulations 2020
Original Rule Text
30. Reference of revision of rules or codes to Audit and Accounts Offices for scrutiny before issue
Wherever possible, any revision of rules or substantive codes undertaken by the Government departments and having financial, accounting or auditing implications may be referred to the concerned Accountant General (Accounts and Entitlement) or Accountant General (Audit), as the case may be, for scrutiny before issue.
What This Means
When government departments revise rules or codes that have financial, accounting, or auditing implications, they should, wherever possible, refer these revisions to the concerned Accountant General (Audit) or Accountant General (Accounts & Entitlement) for scrutiny before the revised rules are officially issued. This pre-issuance review helps identify potential financial or procedural issues early.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Revised rules or codes with financial/accounting/auditing implications should be referred to AG offices before issue
- 2Scrutiny is by AG (Audit) or AG (A&E) depending on the nature of the revision
- 3This is a 'wherever possible' recommendation — not an absolute mandate
- 4Helps identify issues early before rules take effect
Practical Example
The State Finance Department is revising its treasury rules to allow digital payment of contractor bills. Before issuing the revised rules, they share the draft with the AG (A&E) office for scrutiny. The AG's team identifies that the proposed revision lacks provisions for digital audit trails, and recommends adding a clause requiring system-generated payment confirmations — which is then incorporated before the revised rules are officially issued.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Is it mandatory to refer all rule revisions to the AG before issuing?▼
Which AG office should the revision be referred to — Audit or Accounts?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.