CONTENTS - Central Public Works Department

326 SECTION 55
(3) The replies to the Committee’s recommendations should be explicit and self-contained. In particular
where remedial measures are called for, the details of action taken should be specifically spelt
out. These should, in no case, be replied as ‘Noted’.
(4) The following procedure should be ensured while furnishing replies to the Committee’s
recommendations:
(i) The replies should be furnished (with 40 copies) duly vetted by Audit, and signed by the Secretary/
Additional Secretary/Joint Secretary concerned.
(ii) The replies to recommendations/observations should be framed with reference to the summary
of recommendations as appear in the body of the Report showing the Summary of main
conclusions/recommendations.
(5) It is essential to furnish the Committee complete and correct information, duly vetted by the Audit
to enable them to come to correct conclusions.
55.8 Time Limit for Disposal of Audit Reports
(1) A well thought out plan should be drawn for processing recommendations of the Committee as
soon as a report is presented to the House. It should be possible to draft the replies on
recommendations/observations within 6 months from the date the relevant PAC Report is presented
to the Lok Sabha. Replies should be got vetted by the Audit within the next 2 months so that the
final replies, duly vetted, could be sent to the Committee not later than 6 months of the date of
presentation of the report to the Lok Sabha.
(2) Timely submission of Action Taken Notes on the recommendations in the Report of the Public
Accounts Committee.
In order that Financial Advisers are able to discharge effectively their responsibility as ‘focal point’
to monitor timely submission of Action Taken Note on the recommendations of P.A.C., the following
drill may be adopted by them with such modifications as may be considered necessary in individual
cases:
(a) As soon as a report is received it should be gone through to spot out the recommendations
marked jointly to one or more Ministries/Department. If there is any such recommendation, it
should be determined by mutual consultation whether each Ministry/Department should submit
Action Taken Notes separately, or one single Action Taken Note should suffice, and if so,
which Ministry/Department would be responsible for the same. Such decisions should be
taken at sufficiently high level (not below the level of Joint Secretary in any case).
(b) Every endeavour should be made to finalise the Action Taken Notes within 4 months of the
date of presentation of the Report to the Lok Sabha.
(c) In respect of the recommendations on which Action Taken Notes are not finalised within 4
months, the Financial Adviser should submit a Report to the Secretary to his Ministry/
Department so that the highest level is kept informed of the position.
(d) During the 5th month, the Financial Adviser should convene inter/intradepartmental meeting of
the concerned officers at such level as may be deemed necessary, to ascertain the reasons
for delay in finalizing the Action Taken Notes, to remove the possible bottlenecks to cut short
delays in prolonged correspondence.
(e) If at the close of the 5th month of the presentation of the Report, it is anticipated that submission
of ‘Final Action Taken Note’ will not be possible within the remaining one month, the Ministry/
Department shall be advised by the Financial Adviser to seek extension of time from the Lok
Sabha Secretariat.
(f) All communications addressed to the Lok Sabha Secretariat regarding Action Taken Notes
(forwarding copies thereof and/or seeking extension of time) will be endorsed to the Ministry of
Finance, Department of Expenditure (Monitoring Cell).