CONTENTS - Central Public Works Department

SECTION 55
(4) In so far as the Central PWD is concerned, the recording of a certificate by the respective Chief
Engineer to the effect that he has personally verified the explanations and facts mentioned in the
Audit Para, would meet the purpose.
(5) The need on the part of all officers and staff dealing with audit objections and audit paras to make
sure that all statements made to Audit are factually correct cannot be over emphasized. All
concerned should ensure that all facts and figures are carefully checked and verified before replies
are sent to Audit, P.A.C., etc.
(6) The general convention is that the officer who submits a case is responsible for ensuring that the
facts pertaining to the case are correct, whilst the officer within whose competence the decision
falls must accept responsibility for the decision once he concurs in the proposals. This does not,
however, mean that the officer who takes the decision or in the case where a statement of facts is
made in response to Audit objection or Audit paras, the officer who signs a communication, can be
deemed to have no responsibility at all for seeing that the facts as stated or the reasons adduced
are prima facie reasonable and correct.
(7) It is enjoined on all the officers of the Central PWD to ensure that all relevant files required for
reference by Audit are made available to them with promptitude and expeditiously. Following
instructions in this respect should be observed:
(i) A subordinate authority shall afford all reasonable facilities to the Audit Officer/Accounts Officer,
for the discharge of his function, and furnish fullest possible information required by him for the
preparation of any official account or report.
(ii) A subordinate authority shall not withhold any information, books or other documents required
by the Audit Officer/Accounts Officer.
(iii) If the information, books or other documents or part thereof, are of a secret nature, these
should be sent by name to the Audit Officer/Accounts Officer, and he will deal with them in
accordance with the standing instructions for handling and custody of such documents.
55.6 Production of documents to Audit
(1) Files required by Audit Officers should be readily made available to them without any apprehension
that objections may be taken in Audit merely based on contradictions in the views expressed in
notes by subordinate officials and higher authorities. If the contents of the file or any parts of it are
‘Secret’ or ‘Top Secret’, the file may be sent personally to the Accountant General or the head of
the Audit Office specifying this fact, who will then deal with it in accordance with the standing
instructions for the handling and custody of such documents.
(2) If any Officer fails to produce the records etc. required by the Audit Department, disciplinary
action may be taken against him.
55.7 Audit Report
(1) If replies to draft paras are considered satisfactory these are dropped. If these are not considered
satisfactory and need further probe, these are included in the Audit Report. The Administrative
authorities should undertake a thorough scrutiny of the Audit Reports immediately on their receipt,
both in regard to verification of facts and figures mentioned therein, and for initiating prompt action
on the various points brought out in the reports. Whenever irregularities are mentioned in the Audit
Report, action to rectify them should be taken in advance of their consideration by the Committee,
so that the Committee are informed of the final position, and not merely told that the matter would
be looked into.
(2) In case any discrepancy is noticed in the facts and figures mentioned in the Audit Reports, the
same should be reported to the concerned Audit Officer immediately, and should not be held up for
being discussed in the PAC meeting. It should also be ensured prior to appearing before the PAC
that the discrepancies pointed out to Audit have been duly taken notice of by the Audit, so that a
complete picture is available to the Committee as regards the facts.
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