Regulation 148 — REGULATIONS_AUDIT

Preparation of action taken note for submission to PAC or COPU The Secretary to Government of the concerned department shall cause preparation of self-explanatory action taken note

(s) on the audit paragraph

(s) relating to his department, that are included in the audit report, for submission to the Public Accounts Committee/Committee on Public Undertakings. In each case, the self explanatory action taken note shall carry the approval of the Secretary and state:

(1) whether a written reply on the draft audit paragraph was sent to the Accountant General (Audit) and if not, the reasons for not doing so;

(2) whether the facts and figures stated in the audit paragraph are acceptable and if not, the reasons for not pointing this out when the draft paragraph was received by the Secretary;

(3) the circumstances in which the loss, failure, infructuous expenditure, etc. as pointed out in the audit paragraph occurred; whether due to

(a) deficiency in the existing system including the system of internal control,

(b) failure to follow the systems and procedures, or

(c) failure of individuals including individuals at supervisory levels;

(4) the action taken to fix responsibility on the individual

(s) responsible for the loss, failure, infructuous expenditure, etc; and the likely time frame within which such action is expected to be completed;

148. Forwarding copies of audit report to Secretary to Government after presentation The Accountant General (Audit) shall send copies of the audit report to the Secretary to Government of the concerned department after the presentation of the report in Parliament or the legislature, as the case may be.

(5) the current status of recovery of any amount due to Government as pointed out in the audit paragraph; (6) the action taken or proposed to be taken on the suggestions and recommendations made in the audit paragraph; (7) the result of review of similar other cases, and the action taken; (8) the remedial action taken or proposed to be taken to avoid occurrence of similar cases in future, to streamline the systems and to remove system deficiencies, if any; and (9) such other information as may have been prescribed by the Public Accounts Committee/Committee on Public Undertakings.