Regulation 52 — Audit Regulations 2020

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52. Furnishing of reply by department and processing of material for audit report
The Secretary to Government of the concerned Ministry/Department shall furnish reply to the draft performance audit report within the specified time and the Accountant General (Audit) shall take into account such reply before finalising the material for audit report of the Comptroller and Auditor General.
Regulations on Audit and Accounts 2020
Chapter 7 Audit of Government Companies

What This Means

The Secretary to Government of the concerned Ministry or Department must provide a formal reply to the draft performance audit report within the time specified by the audit office. The Accountant General (Audit) is required to take this reply into account before finalizing the material for the CAG's Audit Report that will be submitted to Parliament or the State Legislature.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

1Secretary must furnish a reply to the draft performance audit report within the specified time
2AG (Audit) must consider the department's reply before finalizing the audit report
3Ensures the department's perspective is reflected in the final report
4The final product is material for the CAG's Audit Report laid before Parliament/Legislature

Practical Example

The AG (Audit) sends the draft performance audit report on the PM Gram Sadak Yojana to the Secretary, Ministry of Rural Development, with a 6-week deadline for response. The Secretary's reply provides additional data showing that 80% of incomplete roads were in conflict-affected areas with genuine delays. The AG takes this into account and includes the department's explanation in the final report while maintaining the finding about cost overruns.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

What happens if the department does not reply within the specified time?▼

The audit report is finalized without the department's reply. Typically, the report will note that the department's reply was not received, which reflects poorly on the department before the Legislature.

Does the AG have to accept everything in the department's reply?▼

No. The AG must 'take into account' the reply, meaning it must be considered and addressed. The AG is not obligated to modify findings based on the reply if the evidence supports the original finding.

Is the draft report shared with anyone other than the Secretary?▼

The regulation specifies the Secretary to Government of the concerned Ministry/Department as the recipient. The Secretary may share internally for preparing the response.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Regulation 52 — Audit Regulations 2020

Original Rule Text

What This Means

Key Points

Practical Example

Frequently Asked Questions

Related Rules