{"id":2973,"date":"2025-01-20T12:55:23","date_gmt":"2025-01-20T12:55:23","guid":{"rendered":"https:\/\/departmentaltests.com\/?p=2973"},"modified":"2025-07-21T14:34:11","modified_gmt":"2025-07-21T14:34:11","slug":"chapter-ixreview-of-the-budget-i-audit-report","status":"publish","type":"post","link":"https:\/\/www.schoolpathram.in\/model-test\/chapter-ixreview-of-the-budget-i-audit-report\/","title":{"rendered":"CHAPTER IX; REVIEW OF THE BUDGET\u2014I (Audit Report)"},"content":{"rendered":"<h2>CHAPTER IX<\/h2>\n<h1 style=\"text-align: center;\">REVIEW OF THE BUDGET\u2014I (Audit Report)<\/h1>\n<p>98. (1)\u00a0Review of the budget forms the last of the\u00a0<b>four<\/b>\u00a0budgetary stages; it completes the financial cycle starts with the preparation of the budget.<\/p>\n<p>&nbsp;<\/p>\n<p>(2) In a parliamentary form of Government, the Executive and the Legislature have well-defined prerogatives and spheres of responsibility. While it is the responsibility of the Executive to formulate demands for money, it is the prerogative of the Legislature to grant the money required for public expenditure. This power to make grants for specific purposes (appropriate) is not, in practice, adequate for controlling expenditure. For legislative control over expenditure to be complete, the Legislature should also have the means to satisfy itself that the appropriations are, in fact, spent by the Executive for the purposes for which they are intended.\u00a0This is provided by the audit of public accounts by an independent statutory authority\u2014the Comptroller and Auditor General\u2014and the examination of his report by a legislature committee\u2014the Public Accounts Committee or the Committee on Public Undertakings, as the case may be.<\/p>\n<p>It is also equally important to have a detailed examination of the estimates presented to the House, and see how best the plans and programmes embodied therein could be executed efficiently and economically. This work has been entrusted to another legislature committee, specially constituted for the purpose\u2014the Estimates Committee.<\/p>\n<p>(3) Accordingly,\u00a0<b>the work of review of the budget may be sub divided into\u00a0<\/b>\u2014<b>3<\/b><\/p>\n<div>(i) Audit of accounts by the Accountant General, and preparation and submission of the Audit Report.<\/div>\n<div>\u00a0 (ii) Scrutiny of the Audit Report by the Public Accounts Committees\/Committee on Public Undertakings the Legislature.<\/div>\n<div>(iii) Detailed examination of the Estimates by the Estimates Committee of the Legislature.<\/div>\n<div><\/div>\n<div>The purpose of this chapter is to focus attention on the review by Audit, so far as if affects the working of the departments of Government, and it contains mainly executive instructions for the guidance of the departmental officers. The working of the three legislature committees has been dealt with in Chapter X, XI and XII.<\/div>\n<div>\n<div>\n<h2><b>AUDIT REPORT<\/b><\/h2>\n<\/div>\n<div><b>\u00a0<\/b><\/div>\n<div><b>99.\u00a0 <\/b>Audit of public accounts by an\u00a0independent authority\u00a0is an essential ingredient of\u00a0legislative control\u00a0over expenditure.\u00a0In fact, the financial accountability of the Executive to the Legislature is secured through the Reports of the\u00a0Comptroller and Auditor General (Audit Reports).<\/div>\n<div>\n<div>\n<p><b>100.<\/b> <b><i>Draft paragraph<\/i><\/b>.\u2014The Accountant General,\u00a0<b>acting on behalf of the Comptroller and Auditor General,\u00a0<\/b>examines the accounts to ensure that the grants made by the Legislature have been applied in the amounts intended and to the purposes for which they were intended, and that they have been spent according to law, rules, and regulations.<\/p>\n<p>If, in the course of such examination, an irregularity comes to his notice, which, in his opinion, deserves to be mentioned in the Audit Report, he sends a draft of the paragraph proposed for inclusion in the Audit Report to the secretary to Government concerned, by name, for verification of facts.<\/p>\n<p>Simultaneously, copies of the\u00a0<b>\u2018Draft Paragraph\u2019<\/b>\u00a0are endorsed to the\u00a0<b>Finance Secretary<\/b>\u00a0and the Head of the Department concerned.\u00a0This is to ensure that the irregularity commented upon the officers who will have to appear as witnesses before the Public Accounts Committee* when the Audit Report is taken up for consideration by the Committee. It is, therefore, the duty of the officer who receives the Draft Paragraph to see that the reply to the Accountant General, after verification of facts, is sent only after obtaining his approval so that the facts mentioned in the Audit Para will not be challenged when the Audit report is examined by the Committee.<\/p>\n<\/div>\n<div><b>100<\/b>(1) Verification of facts and furnishing reply.\u2014The facts mentioned in the Draft Paragraph should be carefully verified, and\u00a0*The term \u201cPublic Accounts Committee\u201d, wherever used in this chapter, means the Committee on Public Undertakings also.<\/div>\n<div>The result of verification communicated to the Accountant General<b>\u00a0within six weeks from the date of its receipt.<\/b><\/div>\n<div><\/div>\n<div>Before sending a reply, the officers concerned should collect all the facts which have a direct or indirect bearing on the irregularity commented upon in the Draft Paragraph, and examine whether the Audit Para gives a true account of the alleged irregularity or lapse. (Usually, the files or reference mentioned in the \u2018Key to the Para\u2019 will contain the facts of the case). If the Draft Paragraph needs to be modified to bring out the facts of the case, the modification deemed necessary should be suggested in the reply. The reply should be communicated demiofficially by the officer to whom the Draft Paragraph was addressed by the Accountant General. This is to ensure that the reply is sent by the proper authority, after careful examination of all the aspects of the case. In case the final reply to the Draft Paragraph cannot be sent within the prescribed time-limit (six weeks), an interim reply should be sent to the Accountant General by the same officer, indicating the date by which the final reply could be sent. In any case, the final reply should be sent within three months from the date of receipt of the Draft Paragraph.<\/div>\n<div>\n<div>\n<p>(2) Facts noticed after finalisation.\u2014Facts coming to the notice of the Secretariat or the Department after the Draft Paragraph has been finalised by the Audit should also be reported to the Accountant General, for due verification and posting the Public Accounts Committee with up-to\u00acdate information at the time the case is taken by for consideration by the Committee.<\/p>\n<\/div>\n<div>\n<p><b>102.<\/b>\u00a0Verification to ensure that facts agree.\u2014It is not necessary that contents or the language of the Draft Paragraph should be specifically agreed to. Nor is it necessary to reach prior agreement on what is to be mentioned in the Audit Report. However, it is desirable that there is no dispute regarding the facts of the case, based on which the Accountant General is free to draw his own conclusion and express his own opinions. This does not preclude a Secretary to Government from taking up with the Accountant General the desirability of mentioning a particular case in the Audit Report.<\/p>\n<\/div>\n<div><b>103.<\/b> Mentioning names.\u2014The name of the department or organisation connected with an irregularity may be mentioned in the Draft Paragraph, except when criminal proceedings have been initiated against an official for alleged fraud or misappropriation,\u00a0and mentioning the name of the department or orgainisation may give a clue to his identity. The names of private firms will not be mentioned, if the facts of the case are\/are likely to the subject-matter of litigation, etc. The names of individuals and officials will, likewise, be avoided; only the designation of the officials concerned will be indicated. Where, however, a name has been mentioned in the Audit Paragraph and Government consider this undesirable, the matter should be brought to the notice of Audit well in time.<\/div>\n<div>\n<div>\n<p><b>104.\u00a0<i> Watching the disposal of Draft Paragraph<\/i><\/b>.\u2014In order to ensure the prompt disposal of Draft Paragraphs, Secretaries to Government and the Heads of Departments should maintain a separate register to note the date of receipt of the Paragraphs and the date of sending the reply. A senior officer (who, in the case of the Secretariat, should be one not below the rank of a Deputy Secretary) should be declared as responsible for watching the prompt disposal of Draft Paragraphs. He should personally verify on the first working day of every month, the register maintained for the purpose. It should be borne in mind that if a final reply is not sent within the prescribed time-limit (six weeks), the Paragraph, as prepared by Audit, will be treated as final and incorporated in the Audit Report.<\/p>\n<p>Situations necessitating the challenging of facts mentioned in the Audit Para should not arise at a later stage on any account, particularly owing to the default of the departments to apprise the Accountant General of the correct position at the time of verification of the Draft Paragraph.<\/p>\n<\/div>\n<div>\n<p><b>105.\u00a0<\/b> Files required by Audit.\u2014The files required by Audit for the preparation of Draft Paragraphs should be readily made available. If the contents of a file or any part of it is \u2018secret\u2019, the file may be sent to the Accountant General by name, specifying this fact. The Accountant General will then deal with it is accordance with the standing instruction for the handling and custody of such documents.<\/p>\n<\/div>\n<div><b>106.<\/b> Rectification of defects etc., commented upon in the Audit Para.\u2014Normally, it has to be presumed that a Draft Paragraph forwarded to the Secretary to Government, for verification, will find a place in the Audit Report. The Secretary to Government and the Head of Department will have to appear as witnesses before the Public Accounts Committee, when the para in question is taken up for examination by the committee. There will normally be a time-lag of\u00a0six to twelve months between the date on which the Draft Paragraph is forwarded by the Accountant General, for verification, and the date on which the para is taken up for consideration by the Committee.<\/div>\n<div><\/div>\n<div>One of the questions which the Committee generally puts to the witness in whether at least after receipt of the Draft Paragraph, the irregularity commented upon in the Audit Para has been rectified, (wherever possible), adequate steps have been taken to check the recurrence of such irregularities, and, in cases of loss caused to Government, necessary action has been taken against those responsible. Hence, the Secretary to Government and the Head of Department should, on receipt of a Draft Paragraph, examine, inter alia, the following aspects, and take suitable remedial measures immediately:\u2014<\/div>\n<div>\n<div id=\"post-body-514191918466802537\" class=\"post-body entry-content\">\n<div>(i)Whether the irregularity was caused by the negligence or culpability of any Government official. (If so, suitable action should be initiated against him.)<\/div>\n<div>\u00a0 (ii) Whether there was lack of proper instructions or defect in the organisational set-up. (If so, steps should be taken to rectify such defects.)<\/div>\n<div><\/div>\n<div>(iii) Whether there was any loss to Government. (If so, responsibility for the loss should be fixed, and steps taken to make good the same.)<\/div>\n<div>(iv) Whether the irregularity was due to lack of proper supervision or ambiguity of rules. (If so, steps should be taken to enforce adequate supervision or to amend the rules.)<\/div>\n<div>\n<p>In short, all possible ways should be thought of to check the recurrence of the irregularity, and make amends for the wrong done.<\/p>\n<\/div>\n<div><b>107.<\/b> Draft Paragraphs relating to State Undertakings.\u2014The Draft Paragraphs relating to statutory Boards\/Corporations, such as the Kerala State Electricity Board and the Kerala State Road Transport Corporation. Government Companies, and Government Commercial Undertakings will also be forwarded by the Accountant General to the Secretary to Government concerned, by name. Copies of these Draft Paragraphs will be endorsed simultaneously to the Finance Secretary to Government and the Chairman\/Managing Director of the Undertaking concerned. The procedure laid down in the preceding paragraphs for the disposal of Draft Paragraphs will apply to such cases also.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>CHAPTER IX REVIEW OF THE BUDGET\u2014I (Audit Report) 98. (1)\u00a0Review of the budget forms the last of the\u00a0four\u00a0budgetary stages; it completes the financial cycle starts with the preparation of the budget. &nbsp; (2) In a parliamentary form of Government, the Executive and the Legislature have well-defined prerogatives and spheres of responsibility. While it is the [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":11162,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[497],"tags":[624],"class_list":["post-2973","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-budget-mannual","tag-departmentel-test"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CHAPTER IX; REVIEW OF THE BUDGET\u2014I (Audit Report) - Model Test departm<\/title>\n<meta name=\"description\" content=\"CHAPTER IX; REVIEW OF THE BUDGET\u2014I (Audit Report) Model Test Budget Mannual CHAPTER IX; REVIEW OF THE BUDGET\u2014I (Audit Report) budget mann\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.schoolpathram.in\/model-test\/chapter-ixreview-of-the-budget-i-audit-report\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CHAPTER IX; 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