Action taken on the recommendations contained in 98th Report of the PAC on para 2.22 of the Report of the C.&A.G. of India for the year ended 31-3-1993 relating to Union Excise duties - System defects in the working of Chief Accounting Offices
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Verification and reconciliation of refund vouchers must remain the responsibility of Chief Accounts Officers despite internal audits. The Board reiterates that irrespective of Internal Audit carrying out pre audit or post audit of refund claims, the verification and re conciliation of refund vouchers shall remain the responsibility of the Chief Accounts Officers, and field formations must implement this requirement.
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Provisions expressly mentioned in the judgment/order text.
Verification and reconciliation of refund vouchers must remain the responsibility of Chief Accounts Officers despite internal audits.
The Board reiterates that irrespective of Internal Audit carrying out pre audit or post audit of refund claims, the verification and re conciliation of refund vouchers shall remain the responsibility of the Chief Accounts Officers, and field formations must implement this requirement.
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