Comptroller and
Auditor-General of India and Railway Audit
Comptroller and Auditor-General of India (C&AG) is constitutional functionary, primarily
entrusted with the responsibility to audit the accounts and related activities
of the three tiers of Government – Federal, Provincial and Local; the State-owned
public sector commercial enterprises; and autonomous bodies financed by the
Federal and Provincial Governments. C&AG reports are laid before the
Parliament and Legislatures of the Provinces. The reports of the CAG are taken into consideration by
the Public Accounts Committees.
Constitutional Body
·
C&AG enjoys the same status as a judge of Supreme Court of
India. It is the Supreme Audit Institution of India.
·
As per Chapter
V, Part V, Article 148, C&AG
appointed by the President and shall only be removed from office in like
manner and on the like grounds as a Judge of the Supreme Court.
·
The C&AG
shall not be eligible for further office under the Government after he has
ceased to hold his office.
·
The
administrative expenses of the office of the C&AG, including all salaries,
allowances and pensions payable to or in respect of persons serving in that
office, shall be treated as charged expenditure.
Duties (Articles
148-151)
·
C&AG shall
perform such duties and exercise such powers in relation to the accounts of the
Union and of the States and of any other authority or body authorised by
Parliament.
·
The accounts of
the Union and of the States shall be kept in such form as the President may, on
the advice of the Comptroller and Auditor-General of India, prescribe.
·
The reports of
the C&AG Comptroller and Auditor-General of India relating to the accounts
of the Union shall be submitted to the President/Governor, who shall cause them
to be laid before each House of Parliament/ State Legislature.
·
As per Part 12, Article 279 of the Constitution,
the C&AG shall ascertain and certify the "net proceeds" of any
tax or duty collected by the Government of India but which are assigned partly
or in full to the States. (e.g., Passenger tax collected by railways)
·
C&AG’s oath of office requires him to
uphold the Constitution and the laws and to discharge his duties without fear
or favour, affection or ill-will. The Constitution safeguards the independence
and freedom of the Comptroller and Auditor General in a variety of ways
(removal, not to hold office of profit, charged expenditure etc.)
·
Apart from the
Constitutional provisions, Comptroller and Auditor-General’s (Duties, Powers and Conditions
of Service) Act, 1971 also provides for the powers of C&AG.
·
Audit has an
adversarial function.
· The CAG is also the head of the Indian Audit and Accounts Department, the affairs of which are managed by officers of Indian Audit and Accounts Service.
Article 148: of the
Constitution of India establishes the authority of this office.
Article 149: Duties and
Powers of the Comptroller and Auditor General.
Article 150: Form of
Accounts of the Union of India and the States.
Article 151: To report
to the President or to the Governors of the States on the accounts of the Union
or State.
Objectives
·
To strive to be a global leader and initiator of
national and international best practices in public sector auditing and
accounting and recognised for independent, credible, balanced and timely
reporting on public finance and governance.
·
To promote accountability, transparency and good
governance through high quality auditing and accounting and provide independent
assurance to the Legislature, the Executive and the Public, that public
funds are being used efficiently and for the intended purposes.
Importance/Responsible for
·
Compilation of accounts of the Union and States from the initial
and subsidiary accounts rendered to Audit and Accounts offices.
·
Keeping accounts as may be necessary.
·
C&AG duties shall include audit of all-
·
Expenditure from the Consolidated Fund of
India to ascertain whether moneys shown in the accounts as having been
disbursed were legally available and they are applicable to the purpose for
which they have been applied or charged.
·
Expenditure conforms to the authority
which governs it.
·
Transactions
related to Contingency Fund and Public Accounts
·
Trading, Manufacturing, Profit & Loss
account and Balance Sheets & Subsidiary accounts.
·
Transactions related to Stores
·
Receipts which are payable into the
Consolidated Fund of India and satisfy itself that the rules and procedures are
designed to secure an effective check on computation, collection and
allocation.
And, report on the
receipts, expenditure, stores, transactions or accounts so audited.
Union government will
consult C&AG and issue instructions regarding
·
the manner in which the initial records
and subsidiary accounts shall be kept (by the accounts and executive
departments).
·
the manner in which stores accounts and
stocks shall be kept
·
the duties and responsibilities relieved
from C&AG of compiling or keeping accounts
·
any other matter prescribed by rules
Any change in rules
pertaining to C&AG shall be laid before Parliament each house while it is
in session for a total period of 30 days (in one or two or more successive
sessions) agreed to by both the houses,
before made into rule.
Methodology
Scope and extent of audit
in regard to receipt & expenditure is left to the discretion of C&AG.
Inspection
of office of accounts or other offices responsible for keeping of initial and
subsidiary accounts; inspect books, papers and documents; and put question or
make observations to the in-charge.
The
offices shall afford all facilities for inspection and comply with the
requisition of information or records in complete form and with reasonable expedition.
Organisational Structure
C&AG
is assisted by Dy. CAGs, Addl. Dy. C&AGs and at field level DGs, Pr.AGs
etc.
Railway Audit
Objective
To
ensure
·
that the system of accounts adopted and used in the Accounts Department of the
Railways is suitable
·
that the check by the internal check
mechanism is sufficient,
·
that the accounts are maintained and the
checks applied with accuracy, and
·
that arrangements exist in the Railways
Accounts offices to ensure attention to the financial interests of Railways.
Methodology
This object is secured by
·
a test check applied to the vouchers and
connected accounts records of the Accounts Department and
·
inspections carried out on the spot of
initial records and documents in the offices in which the transactions
originate.
Responsible
for
·
scrutinising the adequacy and suitability
of all instructions governing compilation of the accounts of Railways and the
internal check procedures in the form of codes, manuals, instructions etc.
·
satisfy itself that such instructions are
consistent with the relevant statutory rules and facilitate conduct of an
effective audit thereof.
·
scrutinising the Railway portion of the
Finance Accounts including Annual Review of Balances Compiled by the Railway.
·
examining the Appropriation Accounts
prepared by the Railway for certifying their accuracy and
·
-preparing the Audit Report
Responsible for audit of
(i)
Financial sanctions accorded.
(ii)
Allocation of estimates sanctioned.
(iii)
General orders issued by Board, GM etc.
(iv)
Sanctions pertaining to local traffic and
those relating to interchange traffic
(v)
Tenders invited and accepted.
(vi)
Accounts maintained in railway offices.
Types
of Audit
Railway audit is generally classified as
·
Accountancy
Audit,
·
Administrative
Audit and
·
Appropriation
Audit.
Cost
of Railway Audit
·
is
borne by Railways and debited to Major Head 3001
·
expenditure of O/o Dy.C&AG is treated
as charged expenditure as per Article 112 (3) of the Constitution.
Communications from Audit
Audit Objections:
Ordinarily, the results
of Statutory Audit are communicated through –
·
Special
Letters
of more important and serious irregularities discovered in the course of audit
and accounts of departmental offices and station records
·
Audit
Notes (Part I&II) dealing irregularities noticed as result
of check on the records of Accounts department
·
Inspection
Reports (Part I&II) showing the results of audit of initial
records of Executive offices and stations
Higher Audit:
Regularity Audit/ Compliance Audit
Proprietary Audit
Holding Entry/Exit Conferences
Draft Para/ Thematic study Reports
Provisional Para
Audit Para (in Audit Report-Railways)
Disposal of Audit
Objections:
All Audit objections
should be promptly attended to by Accounts Officer concerned. Some Audit
objections may relate to such matters which can be dispersed by the Accounts
Officer himself and some other objections may require a reference to the
Executive Department for elucidating the remarks.
Suitable bi-partite
meetings should be held with Executives and Accounts and ensure timely replies
(initial remarks as well as replies to Audit rejoinders) to Audit
objections. In this connection, it is important to highlight that
objection of lower level may get converted into higher Audit Paras in case
suitable and prompt replies are not sent to Audit in time.
After replying the
Audit objection, Accounts Officer should organise tri-partite meetings with
Audit, Executive and himself to sort out the issues and explain the point of
view of Railways and thereafter to follow-up the closure of the Audit
objections.
Monthly, Quarterly and
Half Yearly Arrear Report is submitted to higher authorities by the Accounts
Officers indicating number of Audit objections category-wise, year-wise etc.
Besides, the Audit Objections are to be closely monitored in POMs at Divisional
level and at AGM level in
Head quarters for their expeditious replies and further follow up.
If expenditure is
continued even after Audit objection, the same can be done provisionally and
held under objection.
Mistakes in accounts
disclosed by Audit (equally applicable for mistakes detected in internal check)
shall be dealt as per the provisions of para 922-A.
Any delay in replying
Special Letters/Part-I AIRs and in following up for their closure would lead to
conversion of same into higher levels of objections like DP, PP, Audit Para
etc.
Draft Para & its Disposal
Draft Para is a higher form of Audit observation
which requires attention, timely and prompt action from the GM/PHoD of Department concerned
and time envisaged is eight weeks or six weeks within which the Draft Para to be replied duly vetted by
Finance and personally
approved by GM. While replying, following methodology to be scrupulously
followed:
·
History of the case together with all
documents cited in the Draft para.
·
Sentence-wise remarks are to be framed
meticulously.
·
Chronological summary of the case where
undue delay has taken place in replying draft para.
·
Administration’s contention on Audit
objection
·
Remedial /corrective action proposed for
system improvement
·
Disciplinary aspects of the case, if any
where lapses on the part of individuals are involved.
Provisional para: Similar care and promptitude is
expected at all levels while dealing with Provisional
para (to be replied in 2
weeks of its receipt), Audit Para etc. If the reply not furnished by the railways
and/or the reply furnished by railways is found not satisfactory, C&AG
opines that it is a fit case to include the same as an Audit Para in Audit
Report, a Provisional Para will be
issued at Board level. On receipt of the Provisional Para from Board, a reply
from Railway should be furnished sentence-wise to Board with the personal approval
of GM, duly vetted by Finance.
Audit Para : If the reply of Provisional Para furnished
by railways is not satisfactory, Audit may finally include it as an Audit Para in the Audit
Report of Railways and table it before Parliament, generally in the Budget
session. Audit Report is scrutinised by Public Accounts Committee and PAC will
be assisted by C&AG in scrutiny of Audit paras and Appropriation Accounts.
PAC recommendations may be considered by the Ministry.
Action Taken Note (ATN) /Report
On inclusion of Audit
Para in the Audit Report, Railways are required to submit an Action Taken Note
in the prescribed proforma to Railway Board. A few Audit Paras may be examined
by Public Accounts Committee and personal examination at Board/Zonal level
Officers will be conducted, if needed.
***
ड्राफ्ट पैरा
- लेखा परीक्षा की गतिविधियों के दौरान नोटिस में आने वाली जिस गंभीर अनियमितता को रेलवे लेखा-परीक्षा रिपोर्ट में शामिल करने के लिए मुख्य लेखा परीक्षक एक पैरा का प्रस्ताव करता है उसे "ड्राफ्ट पैरा" कहते हैं।
- मुख्य लेखा परीक्षक यह निश्चय करता है कि स्पेशल पत्र, ऑडिट नोट, निरीक्षण रिपोर्ट या प्राथमिक तथ्यात्मक विवरण आदि को लेखा परीक्षा रिपोर्ट में शामिल किए जाने के लिए एक ड्राफ्ट पैरा में बदलने की आवश्यकता है तो वह ड्राफ्ट पैरा तैयार करते हैं।
- ड्राफ्ट पैरा महाप्रबंधक के व्यक्तिगत पते पर साथ ही उसकी अग्रिम प्रतियां संबंधित पत्र व्यवहार के साथ रेलवे के प्रमुख वित्त सलाहकार, संबंधित विभागाध्यक्ष, नियंत्रक महालेखा परीक्षक (रेलवे )और कार्यकारी निदेशक लेखा- रेलवे बोर्ड को भेजा जाता है।
- ड्राफ्ट पैरा की प्राप्ति से 8 सप्ताह??
6 सप्ताह??की अवधि के भीतर रेलवे बोर्ड के साथ विचार-विमर्श के बाद रेलवे प्रशासन को अंतिम उत्तर मुख्य लेखा परीक्षक को भिजवा देना चाहिए। - रेल प्रशासन द्वारा तैयार किए गए ड्राफ्ट उत्तर का रेलवे बोर्ड से अनुमोदन कराने के लिए महाप्रबंधक को ड्राफ्ट पैरा के प्रस्तावित उत्तर के साथ निम्नलिखित अतिरिक्त सूचना भी रेलवे बोर्ड को भेजनी चाहिए। (i) मामले का इतिहास एवं पत्राचार की प्रतियां। (ii) ड्राफ्ट पैरा पर वाक्य वार टिप्पणी।। (iii) जहां विषय-वस्तु पर कार्यवाही करने में विलंब हुआ उसका सारांश।(iv) ऐसे मामलों की भविष्य में पुनरावृति रोकने के लिए की गई कार्यवाही।। (v) अनुशासनिक पहलू जहां आवश्यक हो।
- रेल प्रशासन यदि कोई संशोधन करने का सुझाव देना चाहता है या वह कोई टिप्पणी अंतिम उत्तर देने के पूर्व मुख्य लेखा परीक्षक के विचार प्रस्तुत करना चाहता है तो उसे यह सब तय कर लेना चाहिए जिससे कि अंतिम उत्तर भेजने में 8 सप्ताह से अधिक विलंब ना हो।
- ड्राफ्ट पैरा को रेल प्रशासन द्वारा वित्त सलाहकार और मुख्य लेखाधिकारी से विधिवत विधिक्षा (duly vetted) कराकर मुख्य लेखा परीक्षक को देना चाहिए।
- ड्राफ्ट पैरा के उत्तर की प्राप्ति के बाद, उसको जांच कर भारत के नियंत्रक-महालेखा परीक्षक (रेलवे) संपादित पैराग्राफ को रेलवे बोर्ड के पास एक निश्चित अवधि के भीतर, तथ्यों के सत्यापन और ऐसे मुद्दों पर यदि आवश्यक हो तो आगे स्पष्टीकरण के लिए भेजेगा। इसके बाद ही पैरा को रेलवे की वार्षिक लेखा परीक्षा रिपोर्ट में शामिल किया जाता है।
- रेलवे बोर्ड की संविदाओं, योजनाओं और मंजूरी से संबंध ड्राफ्ट पैरा सीधे रेलवे बोर्ड द्वारा प्राप्त किए जाएंगे और उनका निपटारा भी रेलवे बोर्ड करेगा।
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