प्रकाशन एवं प्रतिवेदन
- ऑडिट रिपोर्ट
- पीएसी / कोपू प्रक्रिया
- सार्वजनिक क्षेत्र उपक्रमों के बकाया लेखे
- लेखापरीक्षा टिप्पणियों का अनुपालन
- बकाया निरीक्षण प्रतिवेदन
- लेखापरीक्षा प्रतिवेदन की जाँच
- लोक लेखा समिति द्वारा लेखापरीक्षा प्रतिवेदन पर चर्चा
- 'राज्य सरकार के खातों की लेखापरीक्षा के लिए वित्तीय साक्ष्यांकन लेखापरीक्षा दिशानिर्देश'
- International Standards of Supreme Audit Institute (ISSAI)-10 prescribes for independent procedures for follow-up to ensure that audited entities properly address audit observations and recommendations and that corrective actions are taken.
- Regulations on Audit and Accounts 2007 stipulate that the Secretary to Government of the concerned Department shall cause preparation of self explanatory ATNs on the audit paragraph(s) relating to his/her Department, that are included in the Audit Report for submission to PAC/COPU.
- To ensure accountability of the execution in respect of all the issues dealt within the ARs, the Public Accounts Committee (PAC) lays down in each case the period within which ATNs on its recommendations should be sent by the department.
- Discussion on selected PA/CA paragraphs is held in the PAC meeting attended by the Accountant General besides PAC members and Secretary of the department to which paragraph(s) pertains.
- Minutes of PAC meetings and recommendations of the PAC on such paragraphs in the form of PAC Report is submitted to the State Legislature.