Regulation 80 — Audit Regulations 2020

Audit Regulations 2020regulations-audit

# 80. Submission of audit reports to the Government and legislature
The reports of the Comptroller and Auditor General in relation to the accounts of a Government company or any other company shall be submitted to the Government concerned under Section 19A of the Act. The Government shall cause every report so received to be laid before each House of Parliament/State legislature, as the case may be.
Regulations on Audit and Accounts 2020

What This Means

The CAG's audit reports on government companies and other companies are submitted to the concerned government under Section 19A of the DPC Act. The government is then required to lay these reports before each House of Parliament (for central entities) or the State Legislature (for state entities). This ensures public accountability through legislative oversight of government company operations.

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

Key Points

1CAG submits audit reports on government companies to the concerned government
2Reports are submitted under Section 19A of the DPC Act
3Government must lay the report before Parliament (for central) or State Legislature (for state)
4Both Houses of Parliament/legislature must receive the report
5This ensures legislative oversight and public accountability

Practical Example

The CAG completes audit reports on central PSUs for FY 2025-26 covering entities like ONGC, BHEL, and HAL. These reports are submitted to the President of India through the Ministry of Finance. The government tables the reports in both Lok Sabha and Rajya Sabha. Similarly, audit reports on Kerala State Beverages Corporation are submitted to the Governor of Kerala and laid before the Kerala Legislative Assembly.

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

Frequently Asked Questions

Is there a deadline for the government to lay the report before Parliament?▼

While the DPC Act does not specify a strict deadline, there is a convention and expectation that reports be tabled during the next session of Parliament/legislature after receipt. Delays in tabling are themselves a matter of concern and may be raised by Parliamentary committees.

What happens after the report is laid before Parliament?▼

The report is referred to the Committee on Public Undertakings (COPU) for examination. COPU can call company management and government officials for hearings, examine specific observations, and make recommendations. The government must respond to COPU's recommendations.

Are these reports available to the public?▼

Yes. Once laid before Parliament/legislature, CAG's audit reports become public documents. They are also published on the CAG's website (cag.gov.in) for public access.

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

Regulation 80 — Audit Regulations 2020

Original Rule Text

What This Means

Key Points

Practical Example

Frequently Asked Questions

Related Rules