Draft Para & Provisional Para - Audit

 

DP - Draft Para

Sources: 

1. Chapter 9 of Finance Code

2. 113A to 116A 

3. Appendix I to Accounts Code

• All important cases noticed in audit, which merit inclusion in the Report of the C&AGI are brought to the notice of the Railway Administrations through special letters, notes of objection etc., issued to the PHoD and PFA by the PDA of the Railways.

• Draft Paragraph is the first stage of presenting an audit view point for inclusion in the Audit Report as Audit para. 

Sequence of events: 

1. The PDA - Principal Director of Audit of Zonal Railway sends the DP to the GM.

2. Also simultaneously send copies of the DP with connected correspondence, to the PFA, the PHOD concerned

3. 6 Weeks - Time limit to reply by PFA.

4. The reply should have the approval of PHOD as well as Personal approval of the GM. 

5. Accounts should verify the facts and the line of reply is to the point. It should be a statement of authoritative facts.

6. The reply should be total and comprehensive, leaving no point left uncovered.

7. The reply should be sentence-wise in juxtaposition to the Draft para contents.

Accompanied by: 

• A brief  history of the case

• Audit contention

• Railway defense

• A chronological summary

• Remedial action called for or taken to avoid similar cases in future.

• Disciplinary aspects, if any where individual lapses have been brought to light.

If Audit is convinced, the DP should be dropped.  Otherwise PDA decides to include in the Audit Report and sent PP - Provisional Para to Railway Board

PP - Provisional Para

• Time limit: 2 weeks to furnish reply by Zonal Railways to Railway Board

• With the approval of GM

• Reply should be sentence-wise remarks.

• Audit will consider the reply received from the respective Directorate in the Railway Board.

• If Audit is convinced, the PP will be dropped.  Otherwise it is incorporated in the Audit Report as Audit Para.