Regulation 31 — REGULATIONS_AUDIT
Original Rule Text
31. Supply of specific documents and information to Audit Without prejudice to the generality of other provisions in this regard in these Regulations, Government departments and the agency responsible for the compilation of accounts and financial statements shall inter alia supply the following to Audit:
(1) the reasons for any significant variations between the amounts of expenditure and the amounts of receipts of the year of accounts and the corresponding amounts for the preceding year;
(2) the statement of periodic book adjustments together with the copies of the general or special orders authorising such adjustments;
(3) the explanation for differences, if any, in the cash balance as per the books of accounts and the balance as per the books of the Reserve Bank of India;
(4) the explanation for any items that are prima facie unusual including adverse and insufficient balances ; (5) the reasons for variations, if any, between the closing balances of the preceding year and the opening balances of the year of accounts in respect of heads of accounts that do not close to Government account;
(6) the confirmation of the outstanding amounts of loan and interest on loans; (7) the details of overdue loans and interest on loans;
(8) the explanation for and analysis of variations, if any, between the amounts as per the detailed accounts kept in the form of ledgers and the corresponding aggregate amounts as per the books of accounts and financial statements;
(9) the statement of outstanding guarantees including the amounts (original amounts as well as the amounts outstanding at the end of the year); (10) the confirmation of the amounts of guarantees (original amounts as well as the amounts outstanding at the end of the year) from the parties on whose behalf the guarantees were issued; (11) the details of guarantees invoked during the year; (12) the amount of guarantee fee received and the amount in arrears; (13) the details of incomplete works costing more than the limit prescribed by the audit office from time to time; (14) year-wise analysis of the amounts outstanding under ‘Remittance’ and ‘Suspense’ heads of accounts; and (15) other relevant information as may be called for by the audit office.