Regulation 49 — Audit Regulations 2020
Original Rule Text
# 49. Holding of Entry Conference
Before commencing detailed work of performance audit, the Accountant General (Audit) shall hold an entry conference with the Secretary to Government of the concerned department. The discussions at the entry conference shall inter alia include the scope and coverage of audit, audit objectives and criteria, proposed techniques of evidence collection, overall timeframe and tentative time schedule. The Accountant General (Audit) shall give full consideration to any suggestion that may be made by the Secretary to Government of the concerned department. A written record of the proceedings of the entry conference shall be kept on record. In case the entry conference cannot be held, the fact shall be recorded in the Audit Report.
Regulations on Audit and Accounts 2020
What This Means
Before starting detailed performance audit work, the Accountant General (Audit) must hold an entry conference with the Secretary to Government of the concerned department. The discussions must cover the audit's scope, coverage, objectives, criteria, proposed evidence collection techniques, overall timeframe, and tentative schedule. The AG (Audit) must give full consideration to the Secretary's suggestions. A written record of the entry conference proceedings must be maintained. If the entry conference cannot be held, this fact must be recorded in the Audit Report.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Entry conference is mandatory before commencing detailed performance audit work
- 2Must be held between AG (Audit) and Secretary to Government of the concerned department
- 3Covers scope, coverage, objectives, criteria, evidence collection techniques, and timeline
- 4AG (Audit) must give full consideration to the Secretary's suggestions
- 5Written record of proceedings must be maintained
- 6If entry conference cannot be held, this must be recorded in the Audit Report
Practical Example
Before starting a performance audit of the Mahatma Gandhi NREGA in Rajasthan, the AG (Audit), Rajasthan holds an entry conference with the Secretary, Rural Development. They discuss: which districts will be covered, the audit period (3 years), key objectives (wage payment timeliness, asset quality), and the proposed timeline of 4 months. The Secretary suggests including water conservation works as a focus area, which the AG gives full consideration to. Minutes are recorded and signed.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Is the entry conference just a formality or does it have real significance?▼
What happens if the Secretary refuses to hold the entry conference?▼
Can the audit scope be changed after the entry conference?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.