Audit Draft Para

The Chief Auditors sends the draft paragraphs to the General Manager. He also sends simultaneously advance copies of the draft paragraphs with connected correspondence, to the Financial Adviser and Chief Accounts Officer, the Head of the Department concerned, the Additional Deputy Comptroller and Auditor-General of India (Railways) and the Director (Accounts), Railway Board to facilitate prompt action and detailed examination of the points brought out in the draft paragraph. The General Manager should send the reply to the draft paragraph to the Chief Auditor, duly approved by the Ministry of Railways,(Railway Board), within eight weeks, simultaneously endorsing copies to the Additional Deputy Comptroller and Auditor-General of India (Railways), and Director, Accounts (Railway Board). To enable the Railway Board to approve the draft reply prepared by the Railway Administration, the General Manager should furnish the following additional information to the Railway Board along with the proposed reply to draft paragraph. :- 

(i) A history of the case with copies of relevant correspondence not covered in the Chief Auditor's letter. 

 (ii) Sentence-wise comments on the draft para specifically verifying /correcting the facts and figures quoted therein. 

 (iii) A chronological summary of the case where there has been unusual delay in dealing with the subject matter. 

 (iv) Remedial action called for or taken to avoid similar cases in future. 

 (v) Disciplinary aspects where individual lapses have been brought to light.

Draft paragraphs on matters arising from the scrutiny of Railway Board's contracts, schemes and sanctions etc., are issued by the Additional Deputy Comptroller and Auditor-General of India (Railways) addressed to the Railway Board. In such cases the material which is required to be furnished by the Chief Auditors of Railways to the Additional Deputy Comptroller and Auditor-General of India (Railways) should be vetted promptly by the Financial Adviser and Chief Accounts Officers of Railways, when they are requested to do so. Enquiries, if any, made by the Additional Deputy Comptroller and Auditor-General of India (Railways) for further information should be given high priority and, as far as possible, such information should be supplied promptly to the Chief Auditor by the Railway Administrations duly vetted by the Financial Adviser and Chief Accounts Officer for onward transmission to the Additional Deputy Comptroller and Auditor-General of India (Railways). The Additional Deputy Comptroller and Auditor-General of India (Railways) will send the edited paragraphs to the Railway Board for verification of facts and clarification on any point which the Railway Board may like to give before the paragraph is finalised by the Additional Deputy Comptroller and Auditor General of India (Railways) for inclusion in the Report. A time-limit is usually specified within which the Railway Board are expected to complete the factual verification or offer their comments on these revised/edited paragraphs. These revised paragraphs should, on receipt by the Railway Board/Railway Administration, be scrutinized promptly with utmost care as it is not possible to correct any factual inaccuracies in the draft paragraphs at a later stage.

The Report of the Comptroller and Auditor General of India is presented to the Parliament, generally during the Budget session, where it is taken up for consideration by the Public Accounts Committee consisting of members of Lok Sabha and Rajya Sabha. The Committee obtains personal evidence of senior officers of the Railway Board in respect of the various items in the comptroller and Auditor General’s Report. The results of the deliberations of the Public Accounts Committee are published in the form of Reports which are laid on the table of each House of Parliament and forwarded to the Ministry of Railways (Railway Board). These Reports contain the recommendations of the Public Accounts Committee for implementation by the Ministry of Railways. 

The recommendations made by the Public Accounts Committee are considered by the Ministry of Railways. (Railway Board), and other Ministries of Government of India where, some of the observations and recommendations concern them also, and notes on action taken on the Public Accounts Committee's recommendations are submitted to the Committee, along with any comments which Audit department may have to make on these notes, within six months of the date of presentation of the Reports.