Directive for Holding Tripartite Meetings for Settlement of Audit Objections
In order to ensure expeditious settlement of audit objections, the Finance Division,
upon being informed by the Office of the Comptroller and Auditor General, requested the
formation of a Tripartite Audit Committee. Accordingly, several circulars and office orders
have been issued from time to time by the Finance Division and the Office of the CAG.
Need for Tripartite Meetings
- Settlement of long-pending and accumulated audit objections
- Resolution of major and complex financial issues
- Implementation of recommendations of the Public Accounts Committee (PAC)
Parties to the Tripartite Meeting
- The concerned Audit Directorate
- Auditee
- The Ministry/Division
Instructions for Convening Tripartite Meetings
- Tripartite meetings shall be arranged only after submission of broad-sheet replies and receipt of audit comments on unsettled audit objections.
- No tripartite meeting shall be convened without submission of broad-sheet replies.
- Prior coordination with the concerned Audit Directorate is mandatory before convening a tripartite meeting.
- The agenda and relevant documents of the meeting must be provided to the concerned Audit Directorate at least three working days in advance.
Outcome and Follow-up Actions
Decisions taken in the tripartite meeting shall be implemented in accordance with
prevailing financial rules and regulations. Progress on settlement, recovery of dues,
and other necessary actions shall be duly reported to the concerned authorities.
Compliance
All concerned authorities are hereby directed to strictly comply with the above instructions
while arranging and conducting tripartite meetings.