Regulation 33 — Audit Regulations 2020
Original Rule Text
# 33. Access to specific documents, records and IT systems related to budgeting, accounting, procurement and financial management
(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.
Regulations on Audit and Accounts 2020 30
(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.
(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.
What This Means
Auditable entities must provide the CAG complete access to all IT systems used for budgeting, accounting, procurement, and financial management — including full transaction traceability down to the ultimate spending unit or recipient. All expenditure sanction orders must be shared with the audit office immediately upon issue. If sanctions are issued through IT systems, the audit office must get direct access to the sanctions module. Quarterly statements of all contracts entered must also be provided within the first fortnight of the next quarter.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Complete access to all IT systems/platforms for budgeting, accounting, and procurement is mandatory
- 2Full transaction traceability to ultimate spending unit or recipient must be provided
- 3Copies of all expenditure sanction orders must be sent to audit office immediately upon issue
- 4If sanctions are issued via IT systems, audit must get direct access to the sanctions module
- 5Quarterly contract statements (including nil statements) must be provided within 15 days of quarter end
Practical Example
The Ministry of Finance uses the PFMS (Public Financial Management System) for budgeting and payments. Under Regulation 33(1), the AG (Audit) office must be given complete access to PFMS, with the ability to trace any payment from sanction to final beneficiary. When the Ministry issues a sanction for Rs 100 crore for a centrally sponsored scheme through PFMS, the audit office gets automatic access through the sanctions module as per Regulation 33(3).
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Must contracts be reported to audit even if there are none in a quarter?▼
What does 'complete traceability' mean?▼
Do sanction orders need to cite the legal authority for the expenditure?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.