DIRECTORATE OF AUDIT

CITIZEN CHARTER

The internal audit organization was set up in Union Territory of Delhi w.e.f. 1st July, 1977. It continued to work as one of the branches of Principal Accounts Organisation till 31st May, 1981. It assumed independent entity w.e.f. 1st June, 1981 as the Directorate of Audit. The Directorate of Audit is headed by Principal Secretary (Finance) and is assisted by Spl. Secretary (Finance) and Controller of Accounts (Audit) /Dy. Controller of Accounts(Audit).

Directorate of Audit is divided into two units namely Internal Audit and Local Fund Accounts.

FUNCTION AND SERVICES

Chapter 12 of Civil Accounts Manual issued by Govt. of India, Ministry of Finance provides for setting up of an efficient internal audit organization to ensure both accuracy in accounts and efficiency in the operation of the accounts set up. The scope and function of internal audit organization depends on the nature of work and number of subordinate offices, the strength of establishment, nature and quantum of expenditure, etc. The organization shall check the initial accounts maintained in executive offices with a view to ascertain as to how far they are following the rules in financial matters. The internal audit should, inter alia, cover checking of all accounts records including those relating to fund accounts, loan and advances and records of physical verification of stores, equipments, tools and plants, etc.

 
• The Directorate of Audit does not deal with the General Public. However, the objectives and activities of the Department are aimed at providing efficient, prompt, time bound and effective reviews to the various departments of the Government of National Capital Territory of Delhi.
 
• The main function of Directorate of Audit is to check the initial accounts of various government departments, institutions receiving grants - in-aid from the government, companies under liquidation, gram panchayats and autonomous organizations under the Government of National Capital Territory of Delhi.
 
• The Directorate of Audit is also responsible for conducting special audits as and when requested by the concerned departments and directed by the higher authorities.
 
• Internal Audit test check the accuracy and completeness of the accounts and ensures that all revenue receipts collected are brought to account under proper head, that all the expenditures and disbursements are duly authorized, vouched and correctly classified and that the final accounts represent a complete and true statement of financial transaction it purports to exhibit.
 
• The duties of Internal Inspection Wing, inter-alia, include the following:-
 
   
• Study of the accounting procedures adopted by the Department with a view to ensure that they are correct, adequate and free from any defects or lacunae.
   
• Keeping watch over the implementation of the prescribed procedure and the orders issued from time to time.
   
• Periodical review of all account records.
   
• Perusation/Settlement of objections taken in test audit notes issued by Statutory Audit.
   
• To examine and report on points or irregularities brought to its notice.
   
• Scrutiny of purchase and stores procedures in the offices inspected, so as to ensure that they are free from any defects or lacunae.
   
• Checking of procedures with regard to disposal of assets to ensure that adequate procedure exists for scrapping/condemning and the same is followed.
   
• Scrutiny of General Office Management procedure adopted by the Head of Office locally, where there have been financial and accounting implications, so as to suggest tightening up of administrative and financial control, savings in expenditure and streamlining of accounts.
 

 

• The provision of Self-certification/self-attestation of documents has been adopted in this Department vide Order dated 02.07.2013, available on website vide Computer No. Odr.(2013)/17/77 dated 02.07.2013.  Under this provision, instead of asking for an attested copy of the documents by a Gazetted Officer or filing of affidavits, the individual is allowed to submit the self-attested copy of documents like Mark-sheet, Birth Certificate etc. in various service matters alongwith production of Original documents at the final stage.  However, all the concerned must be aware that furnishing of wrong/ false information/ certificate is punishable under section 177, 193, 197,198,199 & 200 of IPC.

SANCTIONED STRENGTH

SCHEDULE AND QUANTUM OF INTERNAL AUDIT

Chapter 12: 10:1 of Civil Accounts Manual provides that all out efforts should be made to see that inspection of all the offices within the jurisdiction of an internal audit organisation is done at least once a year. The Directorate of Audit shall draw annual schedule of internal audit and inform all the spending units in advance. This would ensure (a) that the concerned staff and officers are available when IA team arrives and (b) all records/ documents are readily available to the IA team. 
 Due to paucity of time and manpower, it is difficult for IA teams to carry out hundred percent check of spending units. The IA has therefore to make a selective approach by random selection of months, which would be revealed only on reaching the spending unit to be audited. 
The number of units covered during the years is detailed below: