23. Procedure to be followed after getting the report of Director under section 13

  1. On receipt of a report under section 13, the Executive authority concerned shall remedy the defects or irregularities pointed out in the report and send to the auditor within two months of receipt of report, a rectification report in regard to the defects or irregularities.
  2. On receipt of such rectification report, the auditor shall send within two months. 'Further remarks’ to the Executive authority with copies to the Officers, to whom audit reports are issued. He shall either.
    1. accept the intimation or explanation of the Executive authority and drop the objection; or
    2. hold the defects or irregularities pointed out in the report and specify whether the amounts involved in such defects or irregularities should be charged/surcharged and if so, against whom.
  3. If no such rectification reports are received from the Executive authority within two months of receipt of the audit report, the auditor shall send a 'Further report' on expiry of the two months in the manner of further remarks and shall state in his report.
    1. whether the defects or irregularities can be regularised by any method;
    2. whether they can be condoned by any authority, if not admitted of being regularised;
    3. whether the amounts to which defects or irregularities relate, should be charged/surcharged, and if so against whom.
      In the case of charge/surcharge mentioned in sub-rule (b) and item (iii) of sub-rule (c) charge/surcharge proposals as contemplated in rule 24 of these rules shall be forwarded to the Director for further action.