PROCEDURE ON THE STUDY OF PRESENTATION OF ACCOUNTS AND THE AUDIT REPORT QUESTIONNAIRE FOR THE HOUSE OF DEPARTMENT

PRESENTATION OF THE AUDIT REPORT:-- Audit Reports are presented to the Department concerned and they are responsible to initiate suo moto Acton  without waiting the questionnaire from the Public Accounts Committee and report to the such paras with in a period of three months from the presentation of the Reports.The Secretary Finance will watch the action being taken by the respective departments on the paras included in the Audit Report.Further the Secretary Finance shall collect the record and furnish information to PAC , regarding misappropriation,defalcation , pending inspection reports and  uncollected revenue and the utilisation certificates as appeared in the audit report presented to the Department with in six months of its presentation .The Questionnaire on important paras selected by the PAC shall be to the Department concerned with a copy to the Finance Department immediately. The members after going through the above mentioned memorandum may frame questions on which further information is required by them from the Vidhan sabha Secretariat.The list of points shall be submitted to the Chairman for look into the matter and further sent to the Department concerned through Vidhan sabha Secretariat and the written replies to the list of points received from the concerned department shall be circulated to the members of the Committee for review and revision