Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
6 Settlement of Audit Observations
• All the Audit reports will be first placed before Audit Committee headed by the Head of
Department vide GO # 96 dated 31-Aug-2009.
• This Audit Committee will take decisions regarding Settlement and the further Action plan for
the Audit Paras observed
• Minutes of the Audit Committee meeting will be sent to Director (Audit) and Finance
Department, Government.
• High Risk Paras, involving Financial Implication and System Failure will be necessarily
placed before Departmental Audit Committee and State Level Audit Committee, respectively
vide GO # 157 dated 27-Nov-2009
• It is suggested that Director (Audit), should be a member of all the Audit Committees
• The office audited is expected to furnish Para-wise replies to the audit report through his
controlling officer/ Head of the Department where necessary within 6 weeks from the
date of issue of final report. Unusual delays should be brought to the notice of the senior
officials of Audit Cell. The progress of settlements of objection should be watched through
control register of outstanding audit reports.
• First reminder for Para wise replies to IA report should ordinarily be issued after six weeks
from the date of its issue and a second reminder where necessary may be issued a month
later. Subsequent reminders should be given on official letters at the appropriate levels.
Normally a report should be settled within six weeks from the date of issue.
• An Objection book should be maintained in every office (as defined in GO# 95 dated 31-
Aug-2009) for entering therein objections having monetary value. The progress of recovery
or sanction to the write off the loss should be watched through objection book.
• It shall be personal responsibility of the senior official to ensure that no objection required to
be noted in the objection book is omitted and that prompt and vigorous action is taken to
settle finally the outstanding objection at the appropriate level.
• Objections of routine nature relating to initial records i.e. cash book, stock register, log
books and service books etc. where department/office has accepted the Audit‗s point of view
and has intimated that necessary compliance can be verified at the time of next audit, may
be treated as settled.
• Specific objections pointing out overpayments, short and non-realization of Government
dues, irregular payment of grants, non-utilization of costly stores, equipments and
machinery, irregular purchases and other serious irregularities where the department/office
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