Government of India
Ministry of Finance
Department of Revenue
New Delhi, the Dated- 18th December, 2015
1. All Principal Chief Commissioners/Chief Commissioners and Principal Director General/ Director General of Customs
2. All Principal Chief Commissioners/ Chief Commissioners (Prev)
3. All Principal Commissioners/Commissioners of Customs
4. All Principal Commissioners/Commissioners of Customs (Prev.)
5. All Chief Commissioners of Customs & Central Excise
Subject:-Action Taken By the Government on the Observation/ Recommendations contained in their 20th Report (16th Lok Sabha)of the Public Accounts Committee on „Non-compliance by the Ministries/Departments in timely submission of Action Taken Notes on the Non-selected Audit Paragraphs(Civil and other Ministries)-reg.
I am directed to refer to Office of the Controller General of Accounts,Department of Expenditure’s O.M.No. 1/20/20 14-MC/288 dated 29th September,201 5 (copy enclosed) on the above subject.
2. The Standing Audit Committee (SAC) recommended to have action initiated against the officers responsible for serious lapses in furnishing remedial/corrective ATNs on Audit paras. The Committee,further reiterated its earlier recommendation, and desired that a system of fixing responsibility for serious lapses be put in place.
3. Ministry has noticed that generally the lapse is on the part of departmental officers on revenue such as non-detection of lapse during scrutiny of B/E and Shipping bills, non-detection of lapse during internal audit or non conducting of audit.
4. With regard to non-detection of lapse during the internal audit, it is once again reiterated that officers involved in the audit should be clearly directed to follow the instructions scupulously given in the Audit Manual.
5. The assesing officers involved in the assessmsnt of B/E and Shipping Bills should follow the instructions issued by the Ministry and DG(System) from time to time.
6. The jurisctional Commissioner should examine the audit objection at the time of submitting the comments/Action Taken Note to the Ministry carefully in light of lapses on the part of the officers noticed by the C&AG Audit. In case of serious lapse of not following the instructions given supra or any other serious lapse noticed by the Commissioner, the Commissioner should initiate action for fixing responsibility and initiate action against the officers under CCS(CCA) conduct rules.
Encl: As above.
(L. Satya Sri nivas)