Detailed process of discussion of Compliances to Audit Paras and Action Taken Notes on Recommendations of PAC/COPU

C&AG’s Audit Report and Follow-up

  • In Odisha, the Reports of the C&AG of India relating to the accounts of the State are referred to the Committee on Public Accounts in accordance with Rule 134(1) of the Rules of Procedure and Conduct of Business in the Odisha Legislative Assembly.
  • After laying of the Audit Report in Legislative Assembly, the Accountant General presents important issues in the Audit Report to PAC and in the first meeting AG apprises the Hon’ble Committees on:
  • pending position of paragraphs and ATNs to be discussed;
  • Preparation of quarterly calendar for PAC meetings;
  • Discussion of issues from latest audit reports by clubbing of similar issues from earlier Audit Reports;
  • Formation of Sub-Committees to deal and dispose of the Audit Reports etc.


  • As per the Recommendations of Shakdher Committee and instructions of Finance Department, the Departments of the Government are to submit the explanatory notes of paragraphs included in the Audit Report within a period of three months from the date of laying of the Report in the Assembly.
  • The compliance notes duly authenticated by the Administrative Secretaries forwarded by the Assembly Secretariat are vetted by the AG and audit comments thereon are sent to the Assembly Secretariat for utilization by the Hon’ble PAC.(Regulation 212 of Regulations of Audit and Accounts 2007)
  • In the PAC/COPU meetings, where the witnesses are examined and Accounts and Reports are considered, the Principal Accountant General/Accountant General attends the meeting with the concerned Group Officers whose paragraphs are taken for discussion.
  • During the course of evidence, the Principal Accountant General/ Accountant General or his officers, may with the permission of the Chairman, offer or seek clarification from the witness on any point under discussion.

Records of proceedings

A verbatim record of the proceedings of each sitting of the Committee/Sub-Committee where evidence is taken is kept by the Secretariat.

Relevant portions of speeches are forwarded to the Members and witnesses concerned for correction and return within 48 hours.  The corrections are to be confined to grammatical errors or such patent errors, figures etc.

Recommendations of PAC and ATNs thereon :

  • After the Committee has completed the examination of any paragraph in the Audit Report, it may frame its recommendations in the form of a Report.
  • The draft Report, after approval by the Chairman, is circulated to the members of the Committee who consider and adopt the same with or without modifications.
  • The draft Report is factually verified by the Audit and the changes, if any, suggested by Audit are mentioned by the Chairman to the Committee at the time of adoption.
  • The Departments are required to furnish the ATNs within four months. Regulation 213 of the Regulation on Audit and Accounts 2007 prescribes that draft self-explanatory action taken note is to be sent to the Accountant General (Audit) for vetting who shall return the self-explanatory action taken note to the Secretary duly vetted as soon as possible.

On the spot tours by PAC/COPU

In addition, the Accountants General  renders assistance to the Public Accounts Committee during their on-the-spot tours, if (a) the Committee holds examination of departmental witnesses in connection with the points included in or arising out of the material included in the Audit Reports and the Appropriation and Finance Accounts; (b) the result of the examination will form part of the official proceedings of the Committee and (c) the assistance rendered will be of the same nature as is rendered by the Accountants General in the normal sessions of the Committee held at the Headquarters.

Decision taken in the Senior Management meeting (September 2018)

As per the decision, A.G. impresses upon the State Public Accounts Committee (PAC) to discuss important paras included in the Reports of the State Finance (SFR).  With regard to the issue of persistent irregularities noticed in the management of state finances, the underlying risks and recommended course of action are highlighted in the Audit Reports which are used in field audit /audit comments.

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