Overview of the QAR Process - Manual for Quality Assurance Review (QAR) and Audit Performance Index (API), 2021 [CBIC] - GST

2.6 OVERVIEW OF THE QAR PROCESS The QAR process starts with obtaining general information about the Audit Commissionerate in Part-A of the QAR format ( Annexure-II ) and retrieving information from the relevant Monthly Performance Reports (MPRs) pertaining to the Audit Commissionerate. The QAR team conducts a preliminary review of the said data before proceeding for the review. After proceeding to the Audit Commissionerate, the review begins with an opening meeting of QAR team with the Principal Commissioner/ Commissioner of the Audit Commissionerate. The information contained in the MPR is validated on a selective basis from the records maintained in the Commissionerate. The selected files are reviewed based on the identified elements and standards. The team also reviews the organizational, functional and infrastructure facilities of the Audit Commissionerate. The findings are summarized and presented before the Principal Commissioner/ Commissioner of the Audit Commissionerate at the closing meeting. These are then drafted in the form of QAR report prescribed and forwarded to the Pr. Commissioner/Commissioner of audit concerned, jurisdictional Pr. Chief Commissioner/Chief Commissioner, and the Pr.DG/ DG (Audit). The Pr. Commissioner/Commissioner of audit is required to communicate his/her response, within a month of receipt of the QAR report. The review process can also be diagrammatically represented as follows: