Follow-Up of Audit Reports

(Position up to 30-09-2024)

The procedure of follow-up of Audit Report in PAC is as under :

1. PAC Discuss Reviews/Paras on the basis of selection. After laying of Audit Report on the table of Vidhan Sabha, our office sent a proposal to PAC for selection of reviews/paras for discussion. PAC holds a meeting for approval of proposal send by us. At present, Audit Report for the year ended 31 March 2021 has been laid on the table of Vidhan Sabha on 08-02-2024. Proposal for selection of reviews/paras (related to our office) printed in Audit Reports for the year ended 31 March 2021 has been sent to Vidhan Sabha Secretariat on 14-03-2024. Approval of PAC on our proposal is awaited. 
2. As per prescribed procedure concerning departments are required to submit their departmental replies/Explanatory Notes (EN) to PAC within three months (after laying of AR) along with a copy to our office. There are 09 paras (for the period of Audit Reports 2017 to 2021), on which departmental replies/ENs are awaited. 
3. On receipt of departmental replies/ENs on the audit para we examine the replies and prepare a questionnaire/comments and sent it to PAC for their assistance during discussion and framing recommendations. 01 departmental replies/EN has been received for the period from 30.04.2024 to 30.09.2024. (01 para of Audit Report 2018-19) on which questionnaire/comments were sent to Vidhan Sabha. 
4. After receiving of ENs from department and questionnaire/comments from our office, PAC conducts meetings for discussion with departmental authorities.
5. As on 30-09-2024 only 29 Reviews/Paras of Report (Civil and GSS) up to 2018-19 pertaining to our office are pending for discussion as under :

6.   After framing of recommendations, PAC sent a draft report of recommendations to our office for vetting and suggestions if any on the recommendations. PAC generally accepted and incorporated our vetting comments in the recommendation report.

7.  Comments/suggestions from audit report 2004-05 to audit report 2018-19 have been sent to PAC on 120 audit paras (75 of AR GSS and 45 of SAR 2015-16) on which discussion on selected para have been completed, however, PAC’s recommendation reports on these paras are still awaited.

8.  Four Draft reports of PAC’s recommendations on 01 Para has been vetted and sent to Vidhan Sabha Secretariat. Printed copy of Report on 02 paras has been received in our office.

9.  On the PAC’s recommendations departments are also required to submit their Action Taken Notes (ATN’s) within six months with a copy to our office. Action Taken Note (ATNs) on 22 PAC’s recommendation reports comprising the 50 audit paras are awaited. ATN on 01 Para has been received for the period from 30.04.2024 to 30.09.2024.

10.  No Draft report has been received for the period from 30.04.2024 to 30.09.2024.