reply of audit report and inspection part

reply of audit report and inspection part

1. Ordinary Para: The para in which routine violation is pointed out which has no serious losses. Advance Para: Tha para in which a serious irregularity has been pointed out . MEFDAV Para: The para which was not settled in DAC but not selected for inclusion in Audit Report and referred back to DAC Proposed Draft Para: The para which was discussed in Departmental Accounts Committee Meeting and was not settled and proposed for inclusion in Audit Report of the Department Audit Para: The Para which was not settled in repeated meeting and selected for inclusion in Audit Report of the Department TYPES OF PARA

2. The report comprises audit findings in following shape. Section-I : It is presents position of previous audit paras Section-II : It present position of present audit Audit activity: Introduction of Audit team, duration of audit activity, priority areas and who was Head of office Part I: This pertains to serious irregularities. The paras in this part called Advance Paras . Part II : This part of AIR (Audit & Inspection Report) contains routine irregularities. Part III: This para contains test “Audit note” if issued by audit. General Remarks: General Comments offered by the audit on the whole entity audited. Audit Report

3. Audit report is issued to DDO and his two next higher authorities for their information and necessary action which they deem appropriate. The usual time given for the replies in 30 days. REPLY OF THE AUDIT AND INSPECTION REPORT

4. Departmental Accounts Committee (DAC) Public Accounts Committee (PAC) Committee on Public undertakings (COPU) SETTLEMENT OF PARAS