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RHD Operational Procedure – Zonal Operation Wing
 
Zonal Operations
 
OP/ZF/3.5 - Reply to Audit Objections
 
Purpose and Scope :

This procedure describes the process for replying to Audit objections. An Audit Team from Director General Works Audit inspects each Field Division annually to exercise effective check and control of financial transactions of the division. They raise objections to irregularities and breach of financial rules, which are observed during examination of records of the division.

The EE is required to furnish replies to the audit objections raised by the team, for their satisfaction, to ensure that Govt. money is spent as per rules and regulations.
 
Definitions :

None.
 
Responsibility :

The EE is a drawing and disbursing officer of the field division of RHD. He makes expenditures on behalf of the Govt. He is responsible to the Govt. to carry out all financial activities as per rules and regulations of the Govt.

Divisional Accountant posted to EE’s office is responsible to advise the EE on all financial matters, do initial audit, prepare and submit the monthly accounts to CAO Communication & Director of Audit and Accounts of RHD and to bring to the notice of EE promptly any irregularity or violation of rules in any financial transaction, such that he follows all rules of the Govt. strictly without lapse. The Divisional Accountant is responsible to ensure that all audit objections are replied to timely by the EE and he is to extend all out assistance and support to EE in preparing and submitting the replies till they are settled.
 
Method :

4.1 THE EE RECEIVES AUDIT OBJECTIONS FROM THE VISITING AUDIT TEAM ABOUT FINANCIAL IRREGULARITIES OF THE DIVISION AND EXAMINES THEM.

The EE receives audit objections from the visiting Audit Team from DG. Works Audit Directorate about financial irregularities, observed during their annual visit to the division. The Audit Team asks for instant replies to the objections. The EE examines them assisted by his Divisional Accountant, Cashier and SDEs.

4.2 THE EE PREPARES INSTANT REPLIES FOR SOME OBJECTIONS QUOTING FINANCIAL RULES AND GIVING CLARIFICATIONS. FOR OTHERS, HE SAYS ‘REPLIES TO FOLLOW SHORTLY AFTERWARDS’.

The EE furnishes instant replies to some of the objections in consultation with his Divisional Accountant, giving clarifications and quoting financial rules and request the team to drop the objections. As replies to other objections will need further time, he disposes other objections by saying ‘replies to follow shortly afterwards’.

4.3 THE AUDIT TEAM EXAMINES THE INSTANT REPLIES AND DROPS SOME WHILE OTHERS REMAIN OUTSTANDING.

The Audit Team examines the instant replies given by the EE and accepts some of the instant replies, which are satisfactory, and drops them. But, for the outstanding objections, they ask the EE to furnish replies with justifications as early as possible.

4.4 THE EE EXAMINES THE OUTSTANDING OBJECTIONS AND PREPARES REPLIES WITH CLARIFICATIONS AND SUPPORTING DOCUMENTS.

The EE examines the outstanding objections with his Divisional Accountant and prepares replies with clarifications and supporting documents. He submits the replies to the DG. Works Audit directly and through SE depending on whether the objective falls under Advance Para in Part I or Part II of the report, for dropping the objections at their earliest convenience in the light of the replies.

4.5 THE AUDIT OFFICE EXAMINES THE REPLIES TO THE OUTSTANDING OBJECTIONS, ACCEPTS SOME FOR DROPPING WHILE SEEKING FURTHER CLARIFICATIONS FOR OTHERS

The Audit Office examines the replies to the outstanding objections raised by them, accepts some, which they consider to be satisfactory. But, for others, they seek further clarifications from EE.

4.6 THE EE EXAMINES THE REMAINING OBJECTIONS AND FURNISHES REPLIES WITH FURTHER CLARIFICATIONS AS SOUGHT FOR

The EE examines the remaining objections with his Divisional Accountant and furnishes replies with further clarifications sought by the audit office. He requests the Audit Office to drop the objections in the light of the replies furnished and continues to furnish replies and clarifications till all objections are dropped.
 
References :

· RHD Management Plan - Volume 1
 
Procedure Flowchart :

The procedure flowchart for this procedure is detailed below -
 


 


 

 

For duties associated with each grade of personnel see

 

Updated on : 1/12/2003

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