Regulation 8 — Audit Regulations 2020
Original Rule Text
# 8. Authority of the Comptroller and Auditor General in regard to conduct of audit
The Comptroller and Auditor General has authority, under Section 18 of the Act, to
(1) inspect any office of accounts under the control of the Union or of a State or of a Union Territory having a legislative assembly;
(2) require that any accounts, books, papers and other documents, which deal with or form the basis of or are otherwise relevant to the transactions to which
Regulations on Audit and Accounts 2020 10
his duties in respect of audit extend, shall be sent to such place as he may appoint for his inspection; (3) Put such questions or make such observations as he may consider necessary, to the person in charge of the office and to call for such information as he may require for the preparation of any account or report which it is his duty to prepare; (4) The person in charge of any office or department, the accounts of which have to be inspected and audited by the Comptroller and Auditor General, shall comply with all requests for information, in as complete a form as possible and with all reasonable expedition.
What This Means
The CAG has broad authority under Section 18 of the DPC Act to conduct audits. This includes the power to inspect any government office's accounts, require that any relevant documents be sent for inspection, ask questions and seek information from the person in charge, and demand cooperation from all departments whose accounts are subject to audit. The person in charge must comply with all information requests completely and promptly.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1CAG can inspect any office of accounts under Union, State, or UT control
- 2CAG can require any relevant documents to be sent to a designated place for inspection
- 3CAG can question the person in charge of an office and seek any necessary information
- 4The person in charge must comply with all information requests completely and promptly
- 5These powers are derived from Section 18 of the DPC Act
Practical Example
An audit team from the AG (Audit) office arrives at the District Treasury Office in Lucknow. Under Section 18, they can inspect all payment vouchers, demand that certain files be sent to the AG office for detailed examination, question the Treasury Officer about unusual transactions, and require a complete explanation of any discrepancies in the treasury accounts. The Treasury Officer must cooperate fully and provide information promptly.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can a government officer refuse to provide documents citing official secrecy?▼
What if the person in charge delays providing information?▼
Does this authority extend to electronic records and digital systems?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.