UA Act 9

धारा 9 · Procedure to be followed after report of the Director under section 8

(1)

On receipt of the report under section 8, the auditee shall take immediate action and record replies within one month against each point raised therein, showing the action taken or proposed to be taken thereon. Thereafter, the audit report along with the comments of the auditee shall be considered and decision taken in a special meeting of the auditee concerned to be held within three months from the date of receipt of the audit report.

(2)

It shall be the responsibility of the auditee to see that the errors and irregularities pointed out in audit notes and objection statement are removed or settled promptly and with due respect.

(3)

An annotated copy of the audit report alongwith the comments of the auditee and the decision of the auditee on each point shall be sent to the Director or the officer appointed by him within one month of the holding of the meeting referred to in sub-section (1). The annotated copy will show against each para the name or names of officials responsible for irregularities and the action taken or proposed to be taken against them. Further correspondence regarding the disposal of audit objection shall be conducted directly between the auditee and the Director or the officer authorised by him.

(4)

On receipt of the annotated copy of the audit note along with the comments of the auditee and the decision of the auditee, the Director or the officer authorised by him in this behalf may, in respect of all or any of the matters dealt with in the report -

(a)

accept the action taken by the auditee and settle the objection; or

(b)

direct that the matter be further investigated at the next audit or at any earlier date; or

(c)

hold that the defects or irregularities pointed out in the report or any of them have not been removed or remedied.

(5)

(a)

If it is held that any defect or irregularity in the accounts of the auditee, pointed out in the report, has not been removed or remedied within a reasonable time, the Director may specially bring the matter to the notice of the Prescribed Authority and the State Government may, subject to any law for the time being in force, direct any such action as may be considered necessary;

(b)

For the purpose of establishing co-ordination in audit work, audit committees shall be constituted at the Chief Secretary, Administrative Department and Head of the Department level. The meeting of these committees shall be held regularly and audit reports received shall be reviewed. Special attention shall be given to the important matters like misappropriation of Government money, defalcation and fraud so that the guilty are timely punished;

(c)

If the committee notices case of misappropriation of Government money in audit report, the matter shall be probed and the responsibility of the Government servant responsible shall be fixed. Efforts shall be made to recover the Government money immediately and Finance Department shall be informed of the action taken;

(d)

The auditee shall keep a close watch on objections raised in audit and on the progress made in settlement of inspection reports. The auditee shall submit the required information in this regard immediately to the Administrative Department;

(e)

Periodic meetings of departmental officers shall be called upon to dispose off the objections and the inspection reports of all audits under consideration and appraise the Administrative Department with the results.

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