Para 17.11.1 — CAM

DRAFTING AND PROCEDURE FOR SUBMISSION OF INSPECTION REPORTS 17.11.1 The inspection reports should be written in polite and dispassionate language pointing out the risks and/ or irregularities, rather than sounding accusatory. Offensive and strong words, sarcastic language etc. should not figure in the report on any account. At the same time suppositions, assumptions or allegations should be avoided in the reports. Further, the facts recorded in the reports should be based upon the available documents and records and only inevitable conclusions should be drawn. For every observation there must be some evidence. There should be no reference to judgemental inferences, for example fixing of responsibility for any irregularity, as it is for the administrative authorities to take action in the matter. The inspection report should be in two parts, Part-I comprising of Introductory Report and Part-II comprising the irregularities noticed during current audit. IA Party should take up all the outstanding paras pertaining to an office during subsequent audit and settle them to the extent possible, through on the spot verification of compliance. Where settlement is not possible, outstanding paras with their updated position should be taken as part of the new report and the old report

(s) should be considered as settled.