6

6

SanATexR

(a

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   1 P

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.1.1 No

erious irregund Auditor G

According toTripura in Jxplanatory

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As of Nove1 paragraphears 2001-0iscussion. Thart below:

                       Placed in the Sta

8

5

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2

4

6

8

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12

14

16

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llow up act

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c Accounts

ember 2013s and 11 Pe2 to 2010-1

The position

                        ate Assembly on

9

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hart No. 6.1

nding Paras/R

CHA

W UP OF

tion on ear

on of explan

ticed in audiIndia (Auditctions issuethe Adminihe paragrapnths of their p

Committee

, 13 Deparerformance 1. The Audof suo motu

          n 27 September 2

9

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9

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1: Position o

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APTER –

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rlier Audit

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it are includt Reports) aned by the Fstrative dep

phs/Performapresentation

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rtments didAudits inclu

dit Report fou replies duri

2013.

10

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of pending sReports

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– VI

OBSERVA

Reports

s

ded in the Rnd presented

Finance Deppartments wance Auditsn to the Legis

d not submiuded in the

or the year 2ing the last f

4

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eceived Suo

ATIONS

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it explanatoAudit Rep

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6

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2010-11

dit

ot received

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Chapter VI: Follow up of Audit Observations 

 

Audit Report for the year 2012-13, Government of Tripura  

162

Chart 6.1 represents the position of suo motu replies received/not received pertaining to pending paras/Performance Audits of Audit Reports for the period from 2006-07 to 2010-11. The Department largely responsible for non-submission of explanatory notes was Public Works (Roads & Buildings)2, Revenue and Transport Departments.

(b) Committee on Public Undertakings (COPU):

As of November 2013, two Departments did not submit explanatory notes on two paragraphs (Forest Department) and one Performance Audit (Power Department) included in the Audit Reports for the year 2010-11.  

6.1.2 Response of the departments to the recommendations of the Public Accounts Committee (PAC)/Committee on Public Undertakings (COPU)

Finance Department, Government of Tripura issued (July 1993) instructions to all departments to submit Action Taken Notes (ATN) on various suggestions, observations and recommendations made by PAC/COPU for their consideration within six months of presentation of the PAC/COPU Reports to the Legislature. The PAC/COPU Reports/Recommendations are the principal medium by which the Legislature enforces financial accountability of the Executive to the Legislature and it is appropriate that they elicit timely response from the departments in the form of Action Taken Notes (ATNs).

(a) Public Accounts Committee (PAC)

As of November 2013, out of 51 recommendations of the PAC made between 2000-01 and 2009-10, 38 ATNs were submitted of which 33 ATNs had been discussed by the PAC. The concerned administrative departments had not submitted ATNs for 13 recommendations, five of which were due from the Health and Family Welfare Department and three from Public Works (Drinking Water and Sanitation) Department.

(b) Committee on Public Undertakings (COPU)

As of November 2013, ATNs on six recommendations of the COPU made between 2007-08 and 2009-10 were awaited from the concerned administrative departments of which five pertained to Power Department.

6.2 Monitoring

The following Committees had been formed at the Government level to monitor the follow up action on Audit Reports and PAC/COPU recommendations.

                                                            2 12 Paragraphs and 1 Performance Audit.

Chapter VI: Follow up of Audit Observations 

 

Audit Report for the year 2012-13, Government of Tripura 163

Departmental Monitoring Committee

Departmental Monitoring Committees (DMCs) had been formed (April 2002) by all departments of the Government under the Chairmanship of the Departmental Secretaries to monitor the follow up action on Audit Reports and PAC/COPU recommendations. The DMCs were to hold monthly meetings and send Progress Reports on the issue every month to the Finance Department.

The details of DMC meetings held during 2012-13 were awaited (January 2014) from the Finance Department, though called for (November 2013).

Apex Committee

An Apex Committee had been formed (April 2002) at the State level under the Chairmanship of the Chief Secretary to monitor the follow up action on Audit Reports and PAC/COPU recommendations.

The details of Apex Committee meetings held during 2012-13 were awaited (January 2014) from the Finance Department though called for (November 2013).

6.3 Outstanding Inspection Reports First reply for 288 out of 980 Inspection Reports issued upto 2012-13 were not furnished within the stipulated period by the concerned Departments.

Audit observations on financial irregularities and deficiencies in maintenance of initial accounts noticed during local audit and not settled on the spot are communicated to the audited entities and to the higher authorities through Inspection Reports (IRs). The more serious irregularities are reported to the Government. The Government had prescribed that the first reply to the IRs should be furnished within one month from the date of receipt.

Analysis of the position of outstanding Inspection Reports showed that 4,062 paragraphs included in 980 IRs issued upto 2012-13 were pending settlement as of November 2013. Of these, even the first reply had not been received in respect of 288 IRs in spite of repeated reminders. The year-wise break-up of the outstanding IRs and the position of response thereto is given in the chart below:

C

 

An

E

W

B

Nov

U

O

Chapter VI: Fo

As a result, tot been addr

Natu

Excess/Irregu

Wasteful/Una

Blocking of f

Non-recoveryverpayments

Under Assess

Others

239

0

50

100

150

200

250

300

2007

No. of

ollow up of Au

the followingressed as of N

ure of irreg

ular/Avoidab

authorised/Id

funds

y of excess ps

sment

Total:

97

58

7-08 200

Chart

f outsatnding I

udit Observati

Aud

g important November 2

T

gularities

ble/Unfruitfu

dle expenditu

payments/

71

24

08-09 20

No. 6.2: Po

IRs No. of

ions 

dit Report for

irregularitie2013.

Table No. 6.3

Nu

ul/

ure

13

22

009-10

osition of tot

IRs for which

r the year 2012

es commente

.1

umber of cases

326

276

276

20

1,706

2,604

154

35

2010-11

tal outstand

h even 1st repl

2-13, Governm

ed upon in t

Amount(` in

199

62

2011-12

ding IRs

ly had not bee

ment of Tripur

those IRs ha

t involved crore)

176.9

319.5

77.1

1.9

1,270.9

1,846.4

178

87

2012-13

en received

ra

 

ad

97

56

14

91

91

49

Chapter VI: Follow up of Audit Observations 

 

Audit Report for the year 2012-13, Government of Tripura 165

6.3.1 Departmental Audit Committee Meetings

Eight Audit Committee Meetings were held during 2012-13 wherein 80 IRs and 272 paragraphs were discussed out of which 22 IRs and 139 paragraphs were settled.

Agartala The

(R. K. AGRAWAL) Accountant General (Audit),

Tripura, Agartala

Countersigned New Delhi The

(SHASHI KANT SHARMA)

Comptroller and Auditor General of India