Audit by CE Officers - MMC never considers individual audit para of draft audit report but it considers complete audit report as whole-COMMISSIONER
A Commissioner appearing as a witness before the CBI Court in the above case stated (under oath):
• The Internal Audit Working of the Commissionerate is detailed by the Government of India in Manual called EA-2000 which contents elaborate mechanism proforma and other details relating to the working of internal audit of a Commissionerate.
• The draft audit report including all its enclosures and considering the discussions, queries, supplementary questions raised by the various officers, draft audit report is finalized then it becomes audit report and such AR is issued to all concerned including party and other departmental officers for information and necessary action.
• The Audit Section does not have the legal power of search, seizure and arrest against any offender which separate section called the Anti Evasion Section is empowered and working in the Commissionerate.
• MMC (Monthly Monitoring Committee) never considers individual audit para of draft audit report but it considers complete audit report as a whole and take appropriate decision thereon. The minutes of MMC are not available in the audit file.