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RHD Operational Procedure – Management Services Wing
 
Audit and Accounts - Audit
 
OP/AA/3.3 - Internal Audit & Inspections for Gross Irregularities
 
Purpose and Scope :

This procedure covers the process for the internal audit and inspection of divisional, sub divisional offices or Project Implementation Unit (PIU) where gross irregularities are suspected or reported, and the subsequent appropriate reports to the Chief Engineer.
 
Definitions :

Annual Inspection Plan - This is prepared for inspections routine planned by the Director of Audit & Accounts.

Inspection Team - A team formed by the Director Audit & Accounts for inspections : routine or special.

Special Inspection Report - This is prepared for inspections outside the ‘Annual Inspection Plan’.

Gross Irregularities - Irregularities, which due to their size and severity are considered materially significant by the authority concerned. The deciding criteria might be the amount of the money involved, or the serious breach of any standing rules, or both.
 
Responsibility :

Director – Audit & Accounts - will take prompt action by forming an Inspection team when any information is received by his office of any serious financial irregularities suspected in any office under RHD. He will be responsible for close and intense supervision of the Inspection Work, communicate the findings to the CE and seek his orders for appropriate action. He will also track all findings from previous inspections and their disposal status.

Sub Divisional Engineer - Field - must gives full co-operation to the Inspection Team (during inspection and after) and giving reply in writing under his signature to any query raised by the team.

Executive Engineer - Field Division/Project Manager - FAP - must extend full co-operate on (as above) and is responsible for ensuring the SDE gives due importance to the work of inspection. He will be responsible for taking immediate remedial measures and/or initiate punitive measures as soon as possible (not wait for the formal receipt of the final inspection report).

Superintending Engineer - Field Circle/Project Director - PIU - should perform function as above based on his area of responsibility.
 
Method :

For this include:

4.1 PLANNING INSPECTIONS

The Inspection must be of surprise nature. So, no prior notice will be given to the concerned officials. Such inspection will therefore not form part of the ‘Annual Inspection Plan’.

4.2 THE INSPECTION

a) The inspection team will immediately rush onto take over the charge of the related documents, books and vouchers when a gross irregularity is being suspected or reported.

b) If the inspection team considers that any fraud or defalcation has occurred they should immediately report it to the Director who in turn suggest the CE, the appropriate departmental action as well as about the necessity of lodgement of any police case.

4.3 INSPECTION REPORT

The inspection report should not be considered as finally disposed until,

· Appropriate action has been taken to rectify the error in the system,

· Loss of public money, has not been recovered from the responsible officials,

· Departmental disciplinary action/police case (if warranted) has been initiated and necessary action from the appropriate Authority has been taken;
 
References :

a) Budget Allocation Orders

b) Tools & Plant Register

c) Measurement Book

d) Muster Roll

e) Works Abstract

f) Bills

g) Register of Works

h) Technical Estimates

i) Hand Receipts

j) CPWA Code/CPWD Code

k) Treasury Rules

l) General Financial Rules

m) Fundamental and Subsidiary Rules

n) Account Codes Vol: I, II, III & IV
 
Procedure Flowchart :

 


 


 

 

For duties associated with each grade of personnel see

 

Updated on : 1/1/2004

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