Framing of panels for settlement of audit observations
*Many officers of Finance Deptt unaware of compliance
Mohinder Verma
JAMMU, Jan 3: Several Government departments in the Union Territory of Jammu and Kashmir are not paying serious attention towards vital Regulation of the Comptroller and Auditor General (CAG) of India despite the fact that audit observations generally remain pending for settlement beyond the permissible time-limit.
Interestingly, several concerned officers of the Finance Department are completely unaware of the level of compliance by other departments and Corporations although they are supposed to track the same after regular intervals.
Official sources told EXCELSIOR that on August 5, 2020, the Comptroller and Auditor General of India issued the Regulations in pursuance of Section 23 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971.
It was mentioned in the notification that these Regulations will apply to the officers and staff of the Indian Audit and Accounts Department and all Ministries and departments of the Union Government, State Governments and Union Territory Governments as well as bodies, authorities and enterprises, to which the audit or accounts jurisdictions of the Comptroller and Auditor General of India extend.
Regulation 145 read: “Government shall establish audit committees for the purpose of monitoring and ensuring compliance and settlement of pending audit observations. Each committee so established shall comprise of a representative each from the administrative department, Audit and a nominee from the Finance Department besides the Head of the Department of the auditable entity. The minutes of the meetings of the audit committee shall also be recorded”.
However, despite lapse of several months, many departments of the Government of Union Territory of Jammu and Kashmir have not paid any serious attention towards this particular Regulation although the same has an important role to play in the monitoring and ensuring compliance and settlement of pending audit observations, sources informed.
“These committees are supposed to look into number and gist of audit observations/paragraphs included in the audit report(s) of the Comptroller and Auditor General for the previous year(s)”, they said, adding “the panels are also required to suggest measures for rectification of major irregularities intimated by the Accountant General (Audit) during the previous year(s)”.
Further highlighting the importance of these committees, sources said that during the meetings the panels are required to examine the Action Taken Report submitted by the department on audit observations/paragraphs and irregularities pointed out by the Accountant General (Audit).
Moreover, holding deliberations on number of audit observations set communicated in draft audit report/inspection reports issued during the previous year and gist of observations with substantial money value and those with serious internal control lapses also fall in the domain of audit committees, sources further informed.
EXCELSIOR contacted several concerned officers in the Finance Department of J&K Union Territory to ascertain exact level of compliance from the departments and Corporations to Regulation 145 of the Comptroller and Auditor General of India but they fanned complete ignorance.
“This is notwithstanding the fact that they are supposed to track the compliance after regular intervals especially in the light of the fact that Accountant General (Audit) has a number of times expressed concern over dilly-dallying approach of the Government departments and corporations towards settlement of audit observations/paragraphs and submission of Action Taken Report”, sources said.
It is pertinent to mention here that as per Regulation 146, which deals with annual public statement regarding pending audit observations, each Head of the Department is supposed to make vital information available on the department website regularly updated in the first quarter of each year.
“Compliance to Regulation 146 depends on strict adherence to Regulation 145 and due to dilly-dallying approach in framing of audit committees the departmental websites don’t have information as has been stressed upon by the Comptroller and Auditor General of India”, sources said.
It is worthwhile to mention here that the broad objectives of audit are to examine the legality, validity, regularity, propriety, economy, efficiency and effectiveness of financial management and public administration.
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