Regulation 9 — Audit Regulations 2020
Original Rule Text
9. Role and powers of the Executive in relation to audit
In keeping with the independence of the Comptroller and Auditor General, enshrined in the Constitution, the Executive does not have powers of direction in relation to Comptroller and Auditor General’s audit mandate and its execution.
The Comptroller and Auditor General is not obliged to carry out, modify or refrain from carrying out an audit, suppress or modify audit findings, conclusions and recommendations, in the light of any direction by the executive.
This, however, does not preclude requests to the Comptroller and Auditor General by the executive proposing matters for audit. Decision in this regard shall rest finally with the Comptroller and Auditor General.
What This Means
The government (Executive) cannot tell the CAG what to audit, how to audit, or what findings to report. The CAG's audit mandate is fully independent under the Constitution. While the Executive can request the CAG to look into specific matters, the final decision on whether to take up such requests rests entirely with the CAG.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1The Executive has zero power to direct, modify, or suppress CAG audits or findings
- 2CAG independence in audit matters is a Constitutional guarantee, not just a convention
- 3The Executive may propose matters for audit, but these are requests — not orders
- 4The CAG alone decides whether to accept, reject, or modify any audit request from the government
- 5Audit conclusions and recommendations cannot be altered at the Executive's behest
Practical Example
The Ministry of Finance requests the CAG to audit a particular centrally sponsored scheme. The CAG may agree and include it in the audit plan, but if during the audit the Ministry asks the CAG to tone down certain findings about fund diversion, the CAG is under no obligation to comply. The audit report goes to Parliament exactly as the CAG determines.
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 Minister direct the CAG to audit a particular department?▼
What happens if the government disagrees with CAG audit findings?▼
Does this independence apply to state governments as well?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.