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RHD Operational Procedure – Management Services Wing
 
Audit and Accounts
 
OP/AA/1.5 - PAC and Audit Meetings
 
Purpose and Scope :

This procedure is for preparation of working papers for tripartite or bipartite audit meetings and also for PAC meetings. This includes the implementation of Audit committee decisions and recommendations of the PAC. It also outlines some miscellaneous accounting duties, as assigned by the Chief Engineer.
 
Definitions :

Inspection reports - Report issued by the Audit Offices under the Auditor General of Bangladesh. This report is prepared by the audit office following inspection of a RHD division or project office. This report includes audit objections, which require a reply from the divisional officer.

Register of Audit Objections - a register containing the status of audit objections categorised by group (draft para, advance para, etc), which shows up to date position as to the settlement status of each objection.

Audit notes - these are communication to RHD of irregularities and lapses identified by the Chief Accounts Officer, Ministry of Communications in course of regular scrutiny of the monthly accounts submitted by the divisions. The DG, Works Audit Directorate or DG, Foreign Aided Project Audit Directorate can also issue Audit note if he consider that any irregularity or lapses identified are not serious enough to be included in the Inspection Report but still need action.

Advance paras - The serious irregularities identified in the inspection report that are not settled subsequently by replies are known as ‘advance paras’. The word ‘advance’ indicates that the objections (paras) are advancing for inclusion in the final audit report.. The concerned executive should always send the ‘advance paras’ to the audit office for settlement with the comments of the Chief Engineer on the reply.

Draft Paras - The unsettled ‘advance paras’ are elevated to ‘draft paras’ at the discretion of the concerned audit office. This ‘draft’ is prepared in a specific format for inclusion in the final audit report (submitted to the Parliament for consideration of the Public Accounts Committee). The replies to the draft paras are sent to the Audit Office for settlement with the comment of the Principal Accounting Officer (i.e., the Secretary of the MoC).

Public Accounts Committee (PAC) - is a Parliamentary Standing Committee for making executive government accountable to the legislature.

Bipartite Meeting - a committee consisting of members drawn from the concerned audit office under the Auditor General and from the auditee organisation (i.e. RHD). Bipartite meeting normally arranged by the concerned circle. The remit of the committee is to discuss the trifling audit objections and resolve them bilaterally.

Tripartite Meeting - a committee consisting of members drawn from the concerned audit office under the Auditor General, from the concerned ministry and from the auditee organisation. The remit of the committee is to discuss and resolve the audit objections not serious enough to be included in the Audit Report to be placed before the PAC.

Miscellaneous Accounting Duties - this includes involvement of Director Audit & Accounts in arbitration matters, contractors fixed deposit documents and any other matters assigned by the CE addition to the regular job description of his office.
 
Responsibility :

Director - Audit & Accounts - The Director will supervise and co-ordinate the preparation of working paper for the PAC meetings, arrange meeting dates for bipartite and tripartite meetings and review timely/satisfactory reply to audit objections.

Accounts Officer - Audit - He will consolidate replies to audit objections and convert those into a working paper for audit meetings and maintain the Register of Audit Objections and report status to the Director each month.

Superintendent Engineer - Field Circle/HQ posts - will scrutinise and comment audit objections and replies, and ensure appropriate actions are taken against the officer responsible for any irregularities raised in the audit objections and arrange bipartite meeting.

Executive Engineer - Field Divisions/HQ Divisions/PM-FAP - will give prompt and satisfactory reply to audit objections, and for audit/PAC meetings communicating at appropriate levels in the Audit Office and Director Audit & Accounts, and implement committee decisions.

Audit office - Comptroller and Auditor General office - receive and consider replies to audit objections and notes and respond accordingly.

Public Accounts Committee (PAC) - The committee principally uses the C&AG audit report to accomplish its purpose. The Committee summons the Secretary of the MoC to be present (in person) in the meeting. The Secretary must reply point-by-point on each issue raised in the C&AG Audit Report on the MoC. The Committee prepares recommendations after each meeting, which are to be implemented. The committee also keeps a follow-up record for recommendations that remain outstanding without implementation.
 
Method :

Key actions are as follows:

1· On receiving the Inspection report from the Audit Office, the concerned RHD officer should give this report a top priority and prepare reply to settle objections (if possible) before it goes up to the level of Audit committee or the PAC.

2· The replies to Part 2 of the Inspection report should be sent directly by the concerned office to the audit office.

3· The replies to Part 1 of the inspection report should be sent to the Audit Office through the next superior officer with his comments on it.

4· To resolve backlog objections, and for speedy resolution of audit objections, initiatives should be taken to convene bipartite/tripartite meetings where possible.

5· Advance paras should be given special attention and replies sent quickly to the audit office through the CE. Special effort should be given by all concerned, to resolve the matter before inclusion in the ‘final audit report’.

6· Every effort should always be made to stop elevation of objections to ‘advance para’ and then to 'draft para' status.

7· When a PAC meeting is convened, the concerned official should, as a top priority, prepare a reasoned reply and forward quickly to the Director to include in the final working papers.

8· The decision of the audit meetings and the recommendations of the PAC should be complied with. Every officer should take appropriate actions to ensure quick implementation of decisions.
 
References :

a) CAG Audit Manual

b) CAG Audit Code

c) Works Audit Manual

d) CPWA Code

e) CPWD Code

f) Rules of Procedure of the Parliament
 
Procedure Flowchart :

 


 


 

 

For duties associated with each grade of personnel see

 

Updated on : 1/1/2004

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