Regulation 84 — Audit Regulations 2020

Audit Regulations 2020regulations-audit

84. Provisions of Section 18 of the Act to apply to bodies and authorities
The provisions of Section 18 of the Act shall apply to bodies and authorities that are under the audit jurisdiction of the Comptroller and Auditor General.

What This Means

The same powers that the CAG has under Section 18 of the DPC Act for auditing government departments also apply to bodies and authorities under CAG's audit jurisdiction. This means the CAG can inspect their offices, demand documents, question officials, and require full cooperation — the same broad powers available for any government audit.

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

Key Points

1Section 18 powers (inspection, document access, questioning) apply to bodies and authorities
2These are the same powers CAG has for government department audits
3Bodies under CAG audit jurisdiction must cooperate just like government offices
4No reduced or limited audit access for non-government entities under CAG jurisdiction

Practical Example

When the AG (Audit) conducts audit of the Indian Council of Medical Research (ICMR), the audit team has the same access rights as when auditing a government ministry. They can inspect ICMR's offices, demand that grant utilization certificates and research expenditure files be produced, question ICMR's finance officers about fund management, and require prompt compliance with all information requests.

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

Frequently Asked Questions

Can an autonomous body resist CAG audit access citing its autonomy?▼

No. Once a body falls under CAG's audit jurisdiction (through Sections 14, 15, 19, or 20), Section 18 powers apply in full. Autonomy in governance does not mean autonomy from audit oversight when public funds are involved.

What if the body has its own internal auditor?▼

The presence of an internal auditor does not affect CAG's audit rights. CAG audit is external and independent. The internal auditor's reports may be reviewed by the CAG audit team, but they do not substitute for the statutory audit by CAG.

Does this apply to bodies audited under all sections (14, 15, 19, 20)?▼

Yes. Regulation 84 makes a blanket statement that Section 18 provisions apply to all bodies and authorities under CAG's audit jurisdiction, regardless of which specific section establishes that jurisdiction.

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

Regulation 84 — Audit Regulations 2020

Original Rule Text

What This Means

Key Points

Practical Example

Frequently Asked Questions

Related Rules