Regulation 51 — Audit Regulations 2020
Original Rule Text
# 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.
(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.
What This Means
After completing a performance audit, the Accountant General (Audit) must hold an exit conference with the Secretary to Government of the concerned department. This is where audit findings and the draft report are discussed. The AG (Audit) must give full consideration to the Secretary's observations and comments while finalizing the report. Written minutes of the exit conference must be recorded and sent to the entity for acknowledgment. If the exit conference cannot be held, this must be noted 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
- 1Exit conference is mandatory after completion of performance audit
- 2Held between AG (Audit) and Secretary to Government of the concerned department
- 3AG must give full consideration to Secretary's observations while finalizing the draft report
- 4Written minutes must be recorded and endorsed to the entity for acknowledgment
- 5If not acknowledged within stipulated time, minutes are treated as confirmed
- 6If exit conference cannot be held, this fact must be recorded in the Audit Report
Practical Example
After completing the performance audit of the Jal Jeevan Mission in a State, the AG (Audit) holds an exit conference with the Secretary, Water Resources. The Secretary points out that 200 villages shown as 'without piped water' in the draft report have since been connected. The AG gives this observation full consideration and updates the report to reflect the latest status while retaining the finding about implementation delays. The minutes are signed and sent to the Secretary for acknowledgment within 15 days.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can the department challenge audit findings at the exit conference?▼
What if the department does not acknowledge the minutes?▼
What if the Secretary refuses to attend the exit conference?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.