Publication & Reports
1. Follow-up Action on earlier Audit Reports
1.1 Explanatory notes not submitted
Serious irregularities noticed in audit are included in the Report of the Comptroller and Auditor General of India (C&AG) and presented to the State Legislature. As per the instructions issued by the Finance Department, Government of Tripura in July 1993, administrative departments were required to furnish explanatory notes on the paragraphs/ performance audits included in the Audit Reports within three months of their presentation to the Legislature.
(a) Public Accounts Committee
As of November 2019, 15 out of 18 departments did not submit explanatory notes on 68 Paragraphs (46 Paragraphs and 22 Performance Audit) out of 93 Paragraphs (64 paragraphs and 29 Performance Audit) of Audit Reports awaiting discussion by Public Accounts Committee (PAC) relating to the Audit Reports from the years 2001‑02, 2004-05 to 2017-18. The position of pendency of receipt of suo motu replies on paragraphs/ performance audits awaiting discussion by PAC during the last five years is shown in Table 1.1.
Table 1.1: Position of pending suo motu replies on paragraphs/ performance audits of Audit Reports awaiting discussion by PAC
|
Years |
Total paragraphs/performance audits awaiting discussion |
Suo-motu reply received |
Suo-motu reply not received |
|
2013-14 |
4 |
2 |
2 |
|
2014-15 |
13 |
3 |
10 |
|
2015-16 |
9 |
1 |
8 |
|
2016-17 |
10 |
0 |
10 |
|
2017-18 |
13 |
0 |
13 |
Table 1.1 presents the position of suo motu replies received/ not received pertaining to paragraphs/ performance audits of Audit Reports pending discussion by PAC for the period from 2013-14 to 2017-18. The departments largely responsible for not submitting explanatory notes were Public Works (Roads & Buildings) Department (21), Agriculture Department (5), Finance Department (11), Public Works (Water Resource) Department (3), Rural Development Department (4) and Transport Department (8) amongst others.
The issue of pendency of furnishing of suo motu replies to audit paras was taken up (June 2018) with the Chairman, PAC, Tripura Legislative Assembly and Finance Department, Government of Tripura with the request to take steps so that the departments concerned furnish the suo motu replies and pendency can be reduced.
(b) Committee on Public Undertakings
As of November 2019, two departments did not submit explanatory notes on 12 paragraphs (nine paragraphs and three performance audits) out of 20 paragraphs (14 paragraphs and six performance audits) of Audit Reports awaiting discussion by Committee on Public Undertakings (COPU) relating to the Audit Reports from the years 2011‑12 to 2017-18. The departments largely responsible for not submitting explanatory notes on paragraphs were Power Department (5), Industries and Commerce Department (4) and Performance Audits were Industries & Commerce Department (2) and Power Department (1).
The issue of pendency of furnishing of suo motu replies to audit paras was taken up (June 2018) with the Chairman, Committee on Public Undertakings (COPU), Tripura Legislative Assembly and Finance Department, Government of Tripura with the request to take steps so that the departments concerned furnish the suo motu replies and the pendency can be reduced.
1.2 Response of departments to the recommendations of the Public Accounts Committee/ Committee on Public Undertakings
Finance Department, Government of Tripura issued (July 1993) instructions to all departments to submit Action Taken Notes (ATNs) on various recommendations made by PAC/ COPU within six months of presentation of the PAC/ COPU reports to the Legislature. The PAC/ COPU reports/ recommendations are the principal means by which the Legislature enforces financial accountability of the Executive to the Legislature and it is appropriate that they elicit timely response from departments in the form of ATNs.
(a) Public Accounts Committee
As of October 2019, ATNs on 147 recommendations of the PAC made between 2010‑11 and 2018-19 were awaited from the administrative departments concerned, of which, 55 pertained to Finance (Excise & Taxation) Department, 19 to Public Works (Roads & Building) Department, 11 to Social Welfare and Social Education Department, nine to Urban Development Department, six each to Education (Higher) Department, Industries & Commerce Department and Public Works (Drinking Water & Sanitation) Department, five to Health & Family Welfare Department, four to Fisheries Department and 26 ATNs to other departments. All these departments are required to expedite submission of ATNs to the PAC without further delays.
(b) Committee on Public Undertakings
As of November 2019 ATNs on 28 recommendations of the COPU made between 2011-12 and 2015-16 were awaited from the administrative departments concerned, of which, 13 pertained to Power Department (Tripura State Electricity Corporation Limited), 10 to Industries and Commerce Department (Tripura Jute Mills Limited: six, Tripura Small Industries Corporation Limited: four), three to Forest Department (Tripura Forest Development & Plantation Corporation Limited), and one each to Transport Department (Tripura Road Transport Corporation) and Tribal Welfare (Tribal Rehabilitation in Plantation & Particularly Vulnerable Tribal Group) Department. There is need for all these departments/ companies to submit ATNs without further delays to take the things to their logical end.
1.2 Monitoring
The following committees had been formed at the Government level to monitor the follow up action on Audit Reports and PAC/ COPU recommendations.
1.2.1 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 to send progress reports on the issue every month to the Finance Department.
Details about meetings of the DMCs during 2018-19, though called for (September 2019), had not been furnished (November 2019) by the Finance Department.
1.2.2 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.
Details about meetings of the Apex Committee during 2018-19, though called for (September 2019), had not been furnished (November 2019) by the Finance Department.