Regulation 33 — REGULATIONS_AUDIT

(1) Auditable entity shall provide complete access to all IT systems or platforms used for budgeting, accounting, procurement, and other aspects of financial management for complete access to financial transactions of the Government, including, but not limited to, all sanction orders, reappropriations, surrenders, book adjustments, receipts, transfers, bills, vouchers, sub-vouchers, grants, grants-in-aid, contracts, vendor payments, beneficiary payments etc. Complete traceability of each transaction upto the ultimate spending unit or ultimate recipient, as available in the IT system/s, shall be made available to Audit, as required.

33. Access to specific documents, records and IT systems related to budgeting, accounting, procurement and financial management

(3) Where sanctions are issued through an IT system, concerned Department, Ministry or auditable entity, shall provide complete and timely access to the sanctions module in the IT system, to Audit.

(4) Quarterly statements (including nil statements) of all contracts entered into in the preceding quarter need to be sent or made available to Audit by the auditable entity within the first fortnight of the next quarter.

(2) Copies of all orders sanctioning expenditure issued by Government departments shall be endorsed or otherwise sent or made available to the audit office as soon as these are issued, including copies of all sanctions of advance from the Contingency Fund as well as resumption of the advance to the Contingency Fund as soon as these are issued. The orders shall cite reference to the authority by way of rules, regulations, etc. in terms of which the expenditure is sanctioned.