Regulation 148 — Audit Regulations 2020
Original Rule Text
# 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.
What This Means
After the audit report is presented in the legislature, the AG (Audit) sends copies to the Secretary of each concerned department. The Secretary must then prepare self-explanatory Action Taken Notes (ATNs) on the audit paragraphs for submission to the Public Accounts Committee (PAC) or Committee on Public Undertakings (COPU). Each ATN must be approved by the Secretary and must address nine specific areas including: whether the department responded to the draft paragraph, whether it accepts the facts, the circumstances of the irregularity, action taken to fix responsibility, recovery status, response to audit recommendations, review of similar cases, and remedial action to prevent recurrence.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1AG sends copies of the audit report to concerned Secretaries after it is laid in the legislature
- 2Secretaries must prepare self-explanatory Action Taken Notes (ATNs) for PAC/COPU
- 3Each ATN must carry the Secretary's personal approval
- 4ATNs must address 9 specific areas including responsibility fixing, recovery status, and systemic remedies
- 5ATNs must also address whether similar cases were reviewed and remedial action taken
Practical Example
After the CAG's audit report on Defence Services is tabled in Parliament, the AG sends copies to the Defence Secretary. The Defence Secretary prepares an ATN on a paragraph about cost overruns in the Tejas programme. The ATN states: (1) a reply was sent to the draft paragraph, (2) the facts are accepted, (3) the overrun occurred due to design changes and vendor delays, (4) a committee has been constituted to fix responsibility, (5) no recovery is applicable, (6) audit recommendations on procurement reform are being implemented, (7) similar projects have been reviewed, (8) milestone-based payments have been introduced to prevent recurrence, and (9) as directed by PAC. This ATN, approved by the Defence Secretary, is submitted to the PAC.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the difference between a reply to a draft paragraph and an Action Taken Note?▼
Can the ATN say the department did not reply to the draft paragraph?▼
Is the review of similar cases mandatory in the ATN?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.