Regulation 91 — Audit Regulations 2020
Original Rule Text
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
What This Means
After auditing a body that receives substantial government funding, the audit office must send the inspection report to both the body's chief executive and the government department that provided the grant or loan. If serious issues are found, they can be included in the CAG's audit report that gets laid before Parliament or the State Legislature.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit results must be communicated to the CEO of the audited body
- 2A copy of the inspection report goes to the grant/loan-giving government department
- 3Significant findings can be escalated to the CAG's report to the legislature
- 4The report is submitted to the President, Governor, or UT Administrator as applicable
- 5This ensures both the funded body and the funding department are aware of audit observations
Practical Example
The CAG audits the Indian Council of Agricultural Research (ICAR) which receives grants from the Department of Agricultural Research & Education. The audit inspection report is sent to the Director General of ICAR and simultaneously to the Secretary, DARE. If the audit uncovers significant misuse of research grants, these findings are included in the CAG's Union Audit Report and tabled in Parliament.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Who decides which audit findings are 'important' enough for the CAG's report to the legislature?▼
Does the audited body get a chance to respond before findings go to Parliament?▼
What if multiple departments funded the body — who gets the report?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.