Protective demands must be raised pending Board direction, with escalation to PAC for resolution and timely audit examination. Protective demands must be raised or continued whenever an audit objection concerns an issue covered by Board instructions, pending written Board directions to the contrary; such matters are to be referred to the PAC section for resolution with the C&AG. For objections at initial stages the Commissioner should first approach the Principal Accountant General and, if unresolved, escalate to the PAC section while continuing to raise protective demands. Audit objections should, where practicable, be examined and completed within two months of receipt at the range or divisional office to protect revenue.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Protective demands must be raised pending Board direction, with escalation to PAC for resolution and timely audit examination.
Protective demands must be raised or continued whenever an audit objection concerns an issue covered by Board instructions, pending written Board directions to the contrary; such matters are to be referred to the PAC section for resolution with the C&AG. For objections at initial stages the Commissioner should first approach the Principal Accountant General and, if unresolved, escalate to the PAC section while continuing to raise protective demands. Audit objections should, where practicable, be examined and completed within two months of receipt at the range or divisional office to protect revenue.
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