Action Taken By the Government on the Observations/Recommendations contained in their 20th Report (16th Lok Sabha) of the Public Accounts Committee on “Non-compliance by the Ministries/Departments in timely submission of Action Taken Notes on the Non-selected Audit Paragraphs (Civil and other Ministries)
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Fixing responsibility for audit lapses: officers must follow Audit Manual and face disciplinary action where serious failures occur. A directive requires strict adherence to the Audit Manual 2015 and existing scrutiny instructions for returns, and mandates that Jurisdictional Commissioners review audit objections when preparing Action Taken Notes; where serious lapses or noncompliance with instructions are found, Commissioners must initiate proceedings to fix responsibility and take disciplinary action under the CCS (CCA) conduct rules, with all field formations being sensitised to these requirements.
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.
Fixing responsibility for audit lapses: officers must follow Audit Manual and face disciplinary action where serious failures occur.
A directive requires strict adherence to the Audit Manual 2015 and existing scrutiny instructions for returns, and mandates that Jurisdictional Commissioners review audit objections when preparing Action Taken Notes; where serious lapses or noncompliance with instructions are found, Commissioners must initiate proceedings to fix responsibility and take disciplinary action under the CCS (CCA) conduct rules, with all field formations being sensitised to these requirements.
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