Publication & Reports
Audit Management Group-II (LAD)
After completion of audit, Inspection Report (IR), containing audit observations/ paras, is sent to the Audited Entity and a copy thereof to the concerned Department. The Audited Unit is required to comply with the observations contained in the IR and submit para wise Broad Sheet Replies (BSRs) to appropriate authority of the concerned Department. The BSRs along with comments of the concerned Department are forwarded to the Examiner of Local Accounts, West Bengal. Apart from monitoring the replies on action taken on audit paragraphs on IRs, further compliance to audit observations is ensured through Audit Committee Meetings, Bi-lateral meetings, etc. Monthly/ Quarterly reports of Outstanding IRs/ Paras are prepared for proper monitoring of outstanding audit observations.
Audit Management Group-III
After completion of audit, the audit observations are being forwarded to audited entities in the form of Inspection Report (IR). The major observation (part-II-A paras) which have potentiality are being forwarded to HoDs in the form of Statement of Facts (SoF). After getting reply from the HoD about the SoFs the same are processed as Potential Draft Paras (PDPs) and subsequently featured in the Audit Report as Draft Paras (DPs).
There exist several mechanisms for enforcing compliance to audit viz. Broad Sheet Replies, Audit Committee Meetings, Bi-lateral meetings, Half Yearly report of Outstanding IRS/ Paras, etc.
In case of Draft paras of Audit Reports, selected paras are being discussed in the Public Accounts Committee and recommendations/Action Taken Notes are being forwarded to this end on the basis of such discussion by the PAC.