Para 7.4.12 — MSO (Audit)
Original Rule Text
7.4.12 Ministries and departments of the Government of India submit "Notes" to the Lok Sabha Secretariat for the information of the Central Public Accounts Committee with regard to:
(a) excesses over voted grants and charged appropriations requiring regularisation;
(b) the list of points issued by the Lok Sabha Secretariat on the audit reviews and paragraphs selected by the Committee for oral evidence;
(c) points that arise during the discussion of the Audit Report and Accounts in the Committee and in respect of which the Committee desires further information or clarifications;
(d) the action taken or proposed to be taken by the Ministries or departments on the recommendations contained in the reports of the Committee; and
(e) remedial or corrective action taken or proposed to be taken by the Ministries and Departments in respect of audit reviews and paragraphs not selected for detailed examination by the Committee.
Note: The Notes mentioned at
(d) and
(e) above are generally referred to as ‘Action Taken Notes’.
What This Means
Government ministries and departments submit 'Notes' to the Lok Sabha Secretariat for the Central PAC's information. These notes cover: excess expenditure requiring regularization, responses to PAC questionnaires on selected audit paragraphs, clarifications during committee discussions, action taken on PAC recommendations (Action Taken Notes), and remedial action on audit paragraphs not selected for detailed PAC examination.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Ministries submit Notes to Lok Sabha Secretariat for PAC information
- 2Notes cover: excess expenditure regularization, responses to PAC questions, clarifications during discussion
- 3Action Taken Notes (ATNs) report on implementation of PAC recommendations
- 4ATNs also cover audit paragraphs not selected for detailed PAC examination
- 5These Notes form the basis of PAC's ongoing oversight of government expenditure
Practical Example
The Ministry of Defence submits several Notes to the Lok Sabha Secretariat: (1) a request to regularize Rs. 500 crore excess expenditure on capital acquisition, (2) detailed responses to the PAC's 15-point questionnaire on cost overruns in a helicopter project, and (3) Action Taken Notes on 12 PAC recommendations from the previous year showing what corrective measures have been implemented.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What are 'Action Taken Notes'?▼
To whom do ministries submit these Notes?▼
Do ATNs cover only paragraphs examined by the PAC?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.