Policymakers & Legislators
For policymakers and legislators, CAG's audit interventions serve as an important source of evidence for strengthening laws, regulations, and governance frameworks. By identifying gaps in policy implementation, inconsistencies in subordinate legislation, and weaknesses in regulatory oversight, audit findings support informed decision-making and drive systemic reforms. The examples in this section demonstrate how audit recommendations led to legislative amendments, regulatory revisions, and strengthened compliance mechanisms, enabling governments to improve revenue mobilization, enhance accountability, and align administrative frameworks with statutory objectives. These outcomes highlight the role of audit as a catalyst for evidence-based policymaking and effective public governance.
Key Case Studies
- Revision of District Mineral Foundation (DMF) framework, Government of Jammu & Kashmir
Amendment of Rule 11: The Mining Department, Government of Jammu & Kashmir amended Rule 11 of the J&K DMF Rules, 2017 through S.O. 69 dated 8 February 2023 (SDGs: 15, 17)
- Fixing a time limit for bringing export proceeds into India, Central Board of Direct Taxes
Amendment through Finance Act, 2023: Section 10AA amended by inserting sub-section (4A) to fix a six-month time limit for bringing export proceeds into India (effective 1 April 2024) (SDGs: 8, 16)
