Regulation 51 — REGULATIONS_AUDIT

(2) The minutes of exit conference should be recorded and endorsed to the entity with a request to acknowledge the minutes within stipulated period, after which the minutes may be treated as confirmed.

(3) In case the exit conference cannot be held, this fact shall be recorded in the audit report.

51. Holding of Exit Conference (1) After completion of a performance audit, an exit conference shall be held between the Accountant General (Audit) and the Secretary to Government of the concerned Department. A written record of the proceedings of the exit conference shall be kept on record. The Accountant General (Audit) shall give full consideration to the observations and comments of the Secretary while finalising the draft performance audit report for inclusion in the audit report of the Comptroller and Auditor General.