Audit Notes and Inspections Reports

Audit Notes and Inspections Reports-

An inspection report consists of two parts, Part I dealing with the more important matters and Part II dealing with the rest, containing minor routine matters. Audit notes detailing the results of monthly test-audit similarly consists of two parts and should be dealt with by the departments and accounts officers without delay.

The final disposal of Part II of the audit notes and inspection reports, whether on the accounts or executive offices, rests with the Accounts Officer, and no formal reply to the Chief Auditor is necessary. The disposal of such audit notes and inspection reports should, however, be made available to the Chief Auditor. 

Replies to Part I of inspection reports and audit notes and specific reports on the more important irregularities should be sent to the Chief Auditor as soon as possible showing clearly the action taken thereon. A record of the specific reports, audit notes Parts I and II and inspection reports, Parts I and II received from audit and dealt with or outstanding should be kept and reviewed periodically to ensure their prompt disposal. The connected records on which objections have been raised should not be destroyed till the objections are settled.

Replies to Inspection Reports :- Replies to inspection reports of executive offices should be send by those offices to the Accounts Officer. In scrutinizing them, the Accounts Officer should call for further information, if necessary, and consult the head of the division or department, where desirable, before giving a reply to the Chief Auditor. The Accounts Officer should, in giving replies to the communications to the Chief Auditor, act in close collaboration with the administrative authorities concerned, so that the information given to audit may be an authoritative statement of facts on behalf of the Railway Administration, and there may be no possibility of any dispute at a later stage.

Audit Report-Railways- The Additional Deputy Comptroller and Auditor-General of India (Railways) and ex-officio Director of Railway Audit is responsible for preparation of the Report of the Comptroller and Auditor-General of India, Union Government (Railways) which also includes comments on the Appropriation Accounts of Railways compiled by Ministry of Railways (Railway Board).