**Executive Summary**
This document is a notification from the Higher and Technical Education Department of the Government of Maharashtra. It requests the Comptroller and Auditor-General of India to audit the accounts of the Admission Regulating Authority for the period starting April 1, 2024, and ending March 31, 2029. The audit is to be conducted under specific terms and conditions outlined in the schedule attached to the notification.
**Key Points / Main Content**
* **Audit Request:**
* The Governor of Maharashtra requests the Comptroller and Auditor-General of India to audit the accounts of the Admission Regulating Authority.
* The audit period is from April 1, 2024, to March 31, 2029.
* **Legal Basis:**
* The request is made under Section 20(1) of the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971, read with Section 18 of the Maharashtra Unaided Private Professional Educational Institutions (Regulation of Admissions and Fees) Act, 2015.
* **Terms and Conditions of Audit:**
* The Comptroller and Auditor-General of India may suggest the appointment of a Primary Auditor, and the fees shall be payable by the said Authority.
* The Comptroller and Auditor-General has the right to conduct test checks and comment on the primary auditor's report.
* The Comptroller and Auditor-General has the same rights, privileges, and authority as in connection with the audit of Government accounts.
* The audit report will be communicated to the Governing body, who will submit a copy to the Government.
* The audit is for a period of five years, subject to review after that period.
* The Comptroller and Auditor-General will decide the scope, extent, and manner of conducting the audit.
* The Comptroller and Auditor-General has the right to report the audit report to the State Legislature, at his discretion.
**Impact Analysis**
**Admission Regulating Authority**
* **Impact:** The Admission Regulating Authority will be subject to an external audit of its accounts by the Comptroller and Auditor-General of India.
* **Action Required:** The Authority will need to provide access to its accounts and cooperate with the audit process. They may also be required to pay fees to a Primary Auditor if one is appointed.
**Government of Maharashtra**
* **Impact:** The Government will receive a copy of the audit report along with the observations of the Governing Body. The report could inform policy decisions related to private professional educational institutions.
* **Action Required:** The Government needs to review the audit report and take appropriate action based on its findings.
**Comptroller and Auditor-General of India**
* **Impact:** The Comptroller and Auditor-General of India is requested to conduct an audit of the Admission Regulating Authority.
* **Action Required:** The Comptroller and Auditor-General needs to plan and execute the audit, potentially appoint a Primary Auditor, and prepare an audit report.
**Maharashtra State Legislature**
* **Impact:** The State Legislature may receive the audit report, depending on the discretion of the Comptroller and Auditor-General.
* **Action Required:** If the audit report is received, the State Legislature should review and consider its findings.
Key Entities Referenced
Maharashtra Unaided Private Professional Educational Institutions (Regulation of Admissions and Fees) Act, 2015: Act regulating admissions and fees in unaided private professional educational institutions in Maharashtra.
Comptroller and Auditor-General of India: Entity responsible for auditing the accounts of the Admission Regulating Authority.
Admission Regulating Authority: Authority constituted under the Maharashtra Act of 2015 to regulate admissions in educational institutions, subject of the audit.
Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971: Act defining the duties, powers, and conditions of service of the Comptroller and Auditor-General.
Higher and Technical Education Department, Maharashtra: The department of the Maharashtra government that is issuing the notification regarding the audit.
RNI No. MAHBIL /2009/37831
महाराष्टट्रõ शासन राजपत्र
असाधारण भाग चार-ब
वर्षष ११, अंक १६०] गुरुवार , नोव्हंबर ६, २०२५/कार्ति�षक १५, शके १९४७ [पृष्टठे े३, र्तिकमं � : रुपये े९.००
असाधारण क्रमांक ४०४
प्राार्तिधकृ� प्राकाशन
महाराष्टट्र शासनाने महाराष्टट्र अर्तिधर्तिनयेमांन्वयेे �येार केलेले
(भाग एक, एक-अ आर्तिण एक-ल येांमध्येे प्रार्तिसद्ध केलेले र्तिनयेम व आदेश येांव्येर्ति�ररक्�) र्तिनयेम व आदेश.
उच्च व �ंत्र र्तिशक्षण र्तिवभाग
माादाामा काामाा माागग, हुुताात्माा राजगुरू चाौका, मांत्राालय, माुंबई ४०० ०३२,
दिदानांांका २८ ऑक्टोोबर, २०२५.
अर्तिधसूचना
क्रमाांका. तांदि�ले-२४२५/प्र.क्र.८४/२०२५/ताांदि�-३.— ज्याअर्थीी, माहुाराष्ट्र दि�नांाअनांुदाादिनांता खााजगी व्या�साादियका �ैक्षदि�का
सांस्र्थीा (प्र�े� � �ुल्का यांचाे दि�दिनांयमानां) अदि�दिनांयमा, २०१५ (२०१५ चाा २८) याच्या कालमा ७ च्या पोोटो-कालमा (२) अन्�ये घदिटोता
काेलेल्या प्र�े� दि�दिनांयमानां प्रादि�कार�ाच्या (याता यापोुढेे ज्याचाा दिनांदाे�, “उक्ता प्रादि�कार�” असाा काेला आहुे) लेख्यांचाे, भाारतााचाे दिनांयंत्राका
� माहुालेखाापोरीक्षका यांच्याकाडूूनां लेखाापोरीक्ष� कार�े, जनांदिहुताार्थीग आ�श्यका आहुे अ�ी माहुाराष्ट्राचाे राज्यपोाल यांचाी खाात्राी पोटोली आहुे;
त्याअर्थीी, आताा, दिनांयंत्राका � माहुालेखाापोरीक्षका यांचाी (कातागव्ये, अदि�काार � साे�ा �ताी) अदि�दिनांयमा, १९७१ (१९७१ चाा ५६)
याच्या कालमा २० च्या पोोटो-कालमा (१) आदि� माहुाराष्ट्र दि�नांाअनांुदाादिनांता खााजगी व्या�साादियका �ैक्षदि�का सांस्र्थीा (प्र�े� � �ुल्का यांचाे
दि�दिनांयमानां) अदि�दिनांयमा, २०१५ (२०१५ चाा २८) याच्या कालमा १८ यांद्वाारे प्रदाानां काेलेल्या अदि�काारांचाा �ापोर काेल्यानांंतार, माहुाराष्ट्राच्या
राज्यपोालानांं ी, भाारतााचा ेदिनांयंत्राका � माहुालखाे ापोरीक्षका यांच्या�ी दि�चाारदि�दिनांमाय काल्े यानांंतार आदि� अ�ा लखाे ापोरीक्ष�ाच्या प्रस्ताा�ाच्या सांबं�ाता
उक्ता प्रादि�कार�ासा प्रदितादिनांदि�त्� कारण्याचाी सां�ी दिदाल्यानांंतार, याद्वाारे, यासाोबता जोडूलेल्या अनांुसाूचाीमाध्ये नांमाूदा काेलेल्या अटोी � �ताीनांुसाार,
१ एदिप्रल, २०२४ रोजी प्रारंभा हुो�ाऱ्या आदि� ३१ मााचाग, २०२९ रोजी सांपो�ाऱ्या कााला��ीसााठीीच्या उक्ता प्रादि�कार�ाच्या लख्े याचां ,े भाारतााचाे
दिनांयंत्राका � माहुालेखाापोरीक्षका यांनांी लेखाापोरीक्ष� कारा�े, अ�ी दि�नांंताी कारीता आहुे.
अनुसूची
(दिनांयंत्राका � माहुालेखाापोरीक्षका यांचाी (कातागव्ये, अदि�काार � साे�ा�ताी) अदि�दिनांयमा, १९७१ (१९७१ चाा ५६) याच्या कालमा २०
च्या पोोटो-कालमा (१) अन्�ये भाारतााचाे दिनांयंत्राका � माहुालेखाापोरीक्षका यांचाेकाडूे लेखाापोरीक्ष� साोपोदि�ण्याच्या अटोी � �ताी).
(१)
भााग चाार-ब-४०४–१2 महाराष्टट्र शासन राजपत्र असाधारण भाग चार-ब, नोव्हंबर ६, २०२५/कार्ति�षक १५, शके १९४७
अटीी व श�ी
(१) भाारतााचाे दिनांयंत्राका � माहुालेखाापोरीक्षका, त्याच्या �ताीनांे आदि� त्यानांे दिनांगगदिमाता काेलेल्या दिनांदाे�ांच्या दिकां�ा माागगदा�गका तात्त्�ांच्या
आ�ार ेलखाे ापोरीक्ष� कारण्यासााठीी प्रार्थीदिमाका लखाे ापोरीक्षकााचाी दिनांयक्ु ताी कारण्याचा ेसाुचा� ू�काले . अ�ा बाबताीता, अ�ा लखाे ापोरीक्षकाासा उक्ता
प्रादि�कार�ाद्वाारे �ुल्का प्रदाानां कारण्याता येईल आदि� जेव्हुा अ�ा लेखाापोरीक्षकााचाी दिनांयुक्ताी काेली जा�ार नांाहुी त्याबाबताीता, लेखाापोरीक्ष�ाच्या
सांबं�ाता भाारतााचाे दिनांयंत्राका � माहुालेखाापोरीक्षका यांचाेकाडूूनां कारण्याता आलेला खाचाग, उक्ता प्रादि�कार�ाद्वाारे त्यांनांा प्रदाेय असाेल.
(२) जव्े हुा अ�ी दिनांयक्ु ताी कारण्याता आली असाले ताव्े हुा, प्रार्थीदिमाका लखाे ापोरीक्षकाानां ेकारा�याच्या लखाे ापोरीक्ष�ाव्यदितारिरक्ता, भाारतााचाे
दिनांयंत्राका � माहुालेखाापोरीक्षकाांनांा, लेख्यांचाी अ�ी चााचा�ी दााखाल तापोासा�ी कारण्याचाा आदि� त्याला योग्य �ाटोेल त्याप्रमाा�े, प्रार्थीदिमाका
लेखाापोरीक्षकााच्या पोुर��ी अहु�ाला�र अदिभाप्राय दाेण्याचाा हुक्का असाेल.
(३) भाारतााचा ेदिनांयंत्राका � माहुालखाे ापोरीक्षकाानांं ा दिकां�ा अ�ा लखाे ापोरीक्ष�ाच्या सांबं�ाता, त्यानां ेदिनांयक्ु ता काेलल्े या काो�त्याहुी व्यक्ताीसा,
�ासानांाच्या लेख्यांचाे लेखाापोरीक्ष� कारण्याच्या सांबं�ाता भाारतााचाे दिनांयंत्राका � माहुालेखाापोरीक्षकाांनांा जे अदि�काार, दि��ेषाादि�काार � प्रादि�काार
असाताील ताेचा अदि�काार, दि��ेषाादि�काार � प्रादि�काार असाताील.
(४) दिनांयंत्राका � माहुालखाे ापोरीक्षकााकाडूूनां दिकां�ा त्यानां ेदिनांयक्ु ता काेलल्े या काो�त्याहुी व्यक्ताीकाडूूनां, लखाे ापोरीक्ष� अहु�ाल दिनांयामाका
मांडूळाासा साादार कारण्याता येईल � दिनांयामाका मांडूळा आपोल्या दिनांरीक्ष�ासाहु अहु�ालाचाी एका प्रता �ासानांासा साादार कारील. भाारतााचाे दिनांयंत्राका
� माहुालेखाापोरीक्षका दाेखाील अहु�ालाचाी एका प्रता र्थीेटो �ासानांासा पोाठी�ील.
(५) भाारतााचाे दिनांयंत्राका � माहुालेखाापोरीक्षकाांनांा जनांदिहुताार्थीग साोपोदि�लेले लेखाापोरीक्ष�, त्या कााला��ीनांंतारच्या व्य�स्र्थीेच्या
पोुनांदि�गलोकानांाच्या अ�ीनां राहुूनां, पोदिहुल्या टोप्प्याच्या प्रारंभाापोासाूनां पोाचा �षाा�च्या लेख्यांच्या कााला��ीसााठीी असाेल.
(६) लेखाापोरीक्ष� कारण्याचाी व्याप्ताी, दि�स्ताार � रीता भाारतााचाे दिनांयंत्राका � माहुालेखाापोरीक्षका यांच्याकाडूूनां ठीरदि�ण्याता येईल
त्याप्रमाा�े असाेल.
(७) भाारतााचा ेदिनांयंत्राका � माहुालखाे ापोरीक्षकाानांं ा, त्यांच्या दि��काे ादि�काारानांसाु ार, लखाे ापोरीक्ष� अहु�ाल राज्य दि��ानांमांडूळाासा साादार
कारण्याचाा हुक्का असाेल.
माहुाराष्ट्राचाे राज्यपोाल यांच्या आदाे�ानांुसाार � नांा�ानांे,
सं�ोर्ष खोोरगडेे,
�ासानांाचाे साहुसादिचा�.महाराष्टट्र शासन राजपत्र असाधारण भाग चार-ब, नोव्हंबर ६, २०२५/कार्ति�षक १५, शके १९४७ 3
HIGHER AND TECHNICAL EDUCATION DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032.
dated 28th October, 2025.
NOTIFICATION
No.:TEAU-2425/C.R.84/2025/TE-3.— Whereas, the Governor of Maharashtra is satisfied that
it is necessary in the public interest, to audit the accounts of the Admission Regulating Authority
(hereinafter referred to as “the said Authority”) constituted under sub-section (2) of Section 7 of the
Maharashtra Unaided Private Professional Educational Institutions (Regulation of Admissions and
Fees) Act, 2015 (Mah. XXVIII of 2015), by the Comptroller and Auditor General of India;
Now, therefore, in exercise of the powers conferred by sub-section (1) of Section 20 of the
Comptroller and Auditor-General’s (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971)
read with section 18 of the Maharashtra Unaided Private Professional Educational Institutions
(Regulation of Admissions and Fees) Act, 2015 (Mah. XXVIII of 2015), the Governor of Maharashtra,
after consultation with the Comptroller and Auditor-General of India and after giving the said
Authority an opportunity to make representation with regard to the proposal for such audit, hereby
request the Comptroller and Auditor-General of India to audit the accounts of the said Authority for
the period commencing on the 1st April 2024 and ending on the 31st March 2029, on the terms and
conditions mentioned in the Schedule appended hereto.
Schedule
[Terms and conditions for entrustment of audit to the Comptroller and Auditor-General of India
under sub-section (1) of Section 20 of the Comptroller and Auditor-General’s (Duties, Powers and
Conditions of Service) Act, 1971 (56 of 1971)].
Terms and Conditions
(1) The Comptroller and Auditor-General of India may, suggest the appointment of a Primary
Auditor to conduct the audit on his behalf and on the basis of directions or guidelines issued by
him. In such a case the fees to such auditor shall be payable by the said Authority and where such
an auditor is not appointed, expenditure incurred by Comptroller and Auditor-General of India, in
connection with the audit shall be payable to him by the said Authority.
(2) In addition to audit to be conducted by the primary auditor, where so appointed, the
Comptroller and Auditor-General of India shall have the right to conduct such test check of the
accounts and to comment on the supplement report of the primary auditor, as he may deem fit.
(3) The Comptroller and Auditor-General of India or any person appointed by him in connection
with such audit, shall have the same right, privileges and authority as the Comptroller and Auditor-
General of India has in connection with the audit of the Government accounts.
(4) The report of audit will be communicated by Comptroller and Auditor-General or any
persons appointed by him to the Governing body who shall submit a copy of the report along with
its observation to the Government. The Comptroller and Auditor-General of India shall also forward
a copy of the report directly to the Government.
(5) The audit entrusted to the Comptroller and Auditor-General of India in public interest
shall be for a period of five years accounts from inception in the first instance, subject to review of
arrangement after that period.
(6) The scope, extent and manner of conducting audit shall be as decided by the Comptroller
and Auditor-General.
(7) The Comptroller and Auditor-General shall have the right to report to the State Legislature,
the audit report at his discretion.
By order and in the name of the Governor of Maharashtra,
SANTOSH KHORGADE,
Joint Secretary to Government.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,
RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,
MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS,
21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.