Regulation 91 — REGULATIONS_AUDIT

91. Communication of results of audit and their inclusion in audit report The audit office shall communicate the results of audit to the chief executive officer of the body or authority and shall also forward a copy of the inspection report to the department

(s) of the Government

(s) that paid the grant

(s) or loan

(s) to the body or authority. Important points noticed in audit that need to be brought to the notice of the legislature may also be included in the audit report of the Comptroller and Auditor General submitted to the President or the Governor of a State or the Administrator of a Union Territory having a legislative assembly, as the case may be, for being laid before the appropriate legislature.

(c) Scrutiny in case of grants and loans given to bodies and authorities for specific purpose