2. Every para of the Inspection Reports should show cross reference to the relevant items and the rough inspection memos on which this is based. Copies of all relevant orders or extracts of letters and orders on which the objection is bases should also be attached to the inspection reports in all cases where such orders/letters have been issued by authority other than the Govt. of India. There should be a separate para about non-production of accounts records to facilitate check of these records during the subsequent inspection.

5.3 The drafting of inspection reports should be competed before the inspection party leaves the office inspected. The report should also be discussed by the Accounts Officer, in charge of the party with the Divisional Officer concerned with a view of obtaining his view on all the points raised in the Inspection Report. The explanations given by the Divisional Officer should also be indicated against each para and his signatures obtained on the Draft Inspection Report in token his having the report and the correctness of facts contained therein. The vague on indefinite observations like ‘Seen and Discussed’ , ‘Comments will follow’ etc. should be strictly avoided.

The Inspection reports should be dispatched within 5 days of completion of the inspection. For this purpose, the transit time allowed from the Division to the Head quarters of the Pay & Accounts Officer would be excluded.

4. The old outstanding paras should be noted in a Register. These should not be treated as closed until these are finally settled. Reasons for dropping objections should be briefly indicated in the Report itself.

5.5 A suitable register styled ‘Important points noted during inspection’, shall be kept in the office of the Pay & Accounts Officer ( NH ) who will watch final disposal of these points. An extract of these points would be sent to the Dy. Controller of Accounts, Headquarters who will circulate these points to other Pay & Accounts Officer for their information and guidelines.

The Internal Check Wing shall also maintain a Control register for receipt, issue and for watching the disposal of the reports. The replies to the report should be dealt with in the office of the PAO ( NH ) concerned and orders of the Pay & Accounts Officer obtained for dropping the points taken in Part –II of the Inspection Reports. The reports would be pursued vigorously be issue of periodical reminders and , if necessary at demi-official level, with the Divisional Officers concerned.

5.6 An objection Book shall be maintained by each Pay and Accounts Officer ( NH ) to record objections of monetary value noticed during internal inspection. The entries in this register shall be attested by the Junior Accounts Officer at the time of taking objection and dropping the same. In this objection Book, a record of recoveries to be effected from the contractors shall also be noted and recoveries watched.

In cases were some recoveries are noticed against the contractors an other types of over-payments for which recoveries are due the Pay & Accounts Officer shall keep the Accountants General informed of such over-payments to enable the latter to effect timely recoveries from the month of account in hand.

MEMO NO. 1

The following information may please be furnished to the Inspection Party whenever applicable.

1. Name of the National Highways giving the details of job number etc. and the works under taking by the Division.
2. Name of the Executive Engineer Incharge of the Division since last inspection to data.
3. Sanctioned estimates alongwith budget allotment under different jobs from the year.
4. Any case of theft, fire, embezzlement and mis-use of Government money/property since last Inspection.
5. Type of Revenue Receipts in the Division and heads of Accounts under which these are booked.
6. Number of Staff cars, jeeps and other vehicles and machines with the Division and the details of purchases in case of new cars/jeeps/machinery.
7. Year up to which the audit has been conducted by the Accountant General reports.
8. The details of works under progress in the following proforma as on 31.3.92

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S.No. Name of the work Sanctioned Estimated Stipulated Physical

Estimates cost/Tendered date of Progress

Cost completion in % amount

Paid

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9. List of final bills paid during the year in the following proforma

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S.No. Name of Sanctioned Estimated Tendered Stipulated Actual Exp.

Work Estimate cost cost date of dt. of

Completion Completion

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10. Reply of the Last Inspection Report.

MEMO NO. 2

The following records may please be made available to the Inspection Party for the period :

1. Cash Book
2. Cash Balance Report
3. Register of Sale of Tenders forms
4. Register of Tenders.
5. Receipts Books
6. Subsidiary Cash Book
7. Imprest Accounts
8. Stock Register
9. Tools and plant Register
10. Road Metal Account
11. Transfer Entry Books
12. Register of Miscellenous Recoveries
13. Register of C.T.E. observations and recoveries
14. Register of PAO adjustment memo’s.
15. Register of Deposits
16. Register of Interest bearing securities
17. Register of Purchases
18. Register of Misc. works advances
19. Schedule of Rates
20. Register of Muster – roll
21. Log Books
22. Records relating to works
23. Work charged Register
24. Tender opening Register
25. Comparative Statement and Tenders/rejected tenders.
26. Work orders/Register of work order.
27. Supply orders.
28. Contractor Ledger
29. Register of works
30. Register of Divisional Acctt. Audit objections.
31. Agreement Register along with agreements
32. Monthly Accounts for
33. Guarantee Register
34. List of Arbitration cases
35. List of Rescind Works.
36. Similar records of sub-divisions.
37. List of Mobilisation Advance

    

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