Regulation 82 — Audit Regulations 2020
Original Rule Text
82. Authority of the Comptroller and Auditor General for audit of bodies and authorities
The audit of bodies and authorities, other than Government establishments and companies, by the Comptroller and Auditor General is governed by the provisions contained in Sections 14, 15, 19(2), 19(3), 19A and 20 of the Act.
What This Means
The CAG's authority to audit bodies and authorities (other than government offices and companies) comes from specific sections of the DPC Act — Sections 14, 15, 19(2), 19(3), 19A, and 20. These cover entities like autonomous bodies, societies, trusts, and other organizations that receive government funding or are established under statute. This regulation establishes the legal foundation for auditing the wider ecosystem of public-funded entities.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Covers audit of bodies and authorities that are not government departments or companies
- 2Legal basis is Sections 14, 15, 19(2), 19(3), 19A, and 20 of the DPC Act
- 3Includes autonomous bodies, societies, trusts, and similar organizations
- 4This is distinct from government department audit or government company audit
- 5Multiple sections provide different bases for audit jurisdiction depending on the entity type
Practical Example
AIIMS New Delhi is an autonomous body under the Ministry of Health. Its audit by CAG is governed by these provisions — Section 14 applies because it receives substantial government grants. The Indian Council of Agricultural Research (ICAR), a society registered under the Societies Registration Act, is similarly auditable. The AG (Audit) conducts audit under the applicable section based on the nature and funding of each entity.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the difference between bodies audited under Section 14 and Section 15?▼
Does CAG audit all NGOs that receive government funding?▼
How does this differ from the audit of government companies?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.