Regulation 94 — Audit Regulations 2020
Original Rule Text
# 94. Communication of results of audit and their inclusion in audit reports
The audit office shall communicate the results of scrutiny of the procedures conducted in terms of Section 15 of the Act to the department
(s) of the
Regulations on Audit and Accounts 2020 54
Government
(s) that paid the grant
(s) and/or loan
(s) to the body or authority. Important points 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.
(d) Audit of corporations set up by or under law made by Parliament
What This Means
After the CAG scrutinizes how a government department verified that grant or loan conditions were met (under Section 15), the results must be communicated to the department that provided the funding. If there are significant findings of public importance, they can be included in the CAG's audit report submitted to the President, Governor, or UT Administrator for tabling before the appropriate legislature.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Scrutiny results under Section 15 must be communicated to the funding department
- 2Important findings can be escalated to the CAG's report to the legislature
- 3The report goes through the President/Governor/Administrator before reaching the legislature
- 4This ensures accountability for how government departments monitor grant utilization
- 5Distinct from Regulation 91 — this specifically covers Section 15 (specific-purpose grants) scrutiny
Practical Example
The CAG scrutinizes how the Ministry of Tribal Affairs verified that a Rs 200 crore grant to the Tribal Cooperative Marketing Development Federation was used for the specified purpose of setting up minor forest produce collection centres. The scrutiny report is sent to the Ministry. When it reveals that the Ministry accepted utilization certificates without any physical verification, this finding is included in the CAG's Union Audit Report laid before Parliament.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
How is this different from Regulation 91?▼
Does the funding department have to act on the CAG's findings?▼
Can findings from multiple departments be combined in one audit report?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.