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RHD Operational Procedure – Management Services Wing
 
Audit and Accounts - Audit
 
OP/AA/3.2 - Routine Internal Audit & Inspection. Compliance Testing
 
Purpose and Scope :

This procedure covers the process for the routine inspection of Circles, Divisions, Sub-divisions and development Project Implementation Unit (PIU) for development projects to ensure compliance with prescribed accounting and budgetary procedures through audit and inspection.
 
Definitions :

Annual Inspection Plan - A plan prepared for inspection of circles, divisions, sub-divisions & project implementation units which includes ranking of units according to budget allocation, risk factor, past records, man days required for inspection.

Routine Inspection & Compliance Testing - Inspection of Circle, Divisions, Sub-divisions & Project Implementation Units under ‘Annual Inspection Plan’ held by the Office of the Director, Audit & Accounts. This inspection is routinely done to ensure all financial transactions comply with prescribed rules and regulations. This includes scrutiny in the areas of custody, use and disposal of assets of the office.

Inspection Team - A team formed by the Director Audit & Accounts for routine inspection of Circles, Divisions, Sub-divisions and PIUs

Inspection Report - The report prepared by the Office of Director, Audit & Accounts on the basis inspections done under ‘Annual Inspection Plan’.
 
Responsibility :

Director - Audit & Accounts – is responsible for strategic, tactical and operational planning of routine inspection. This will include ensuring that there are a sufficient number of inspection teams and inspections are conducted to the plan. He will submit the inspection reports and advise the CE regarding appropriate actions and ask for reply from the concerned executive regarding any irregularities and lapses identified through inspection.

Accounts Officer – Audit will coordinate the inspection teams, review the Inspection report and keep a register of replies showing the up to date status as to the settlement of each observation.

Executive Engineer- Field Division/Project Manager - FAP/Sub-divisional Engineer – This officer should fully cooperate with the inspection team and grant access to all documents, records, bills, vouchers, estimates, books of accounts.

The head of the office inspection him/herself should make available in the workplace for instant reply to queries during the team’s visit (unless otherwise busy for any other business of high public interest).

Superintending Engineer - Field Circle - must ensure that all officers under him give due importance to the irregularities and lapses identified in the inspection report, including replying promptly, ensuring irregularities identified do not recur, take appropriate administrative action to rectify the fault(s) identified and take punitive measures against delinquent officer or staff concerned.
 
Method :

The inspections are conducted in the following manner:

4.1 PREPARING FOR THE INSPECTION

· The Time schedule for inspection of a particular office is informed to the head of that office at least fifteen days before the inspection starts.

· The Office of the Director, Audit & Accounts prepare a checklist, and the office under inspection is advised to keep the relevant documents ready for placing before the Inspection team.

· The Inspection team should give a courtesy call to the head of the office before start of the actual inspection.

4.2 THE INSPECTION TEAM

· The team discusses and takes the opinion of the head of the office on each observation included in the draft report preferably on a day-to-day basis, otherwise on the last day of inspection tour.

· The team, on the basis of that discussion, if satisfied, may drop the particular observation from the draft.

· The minor irregularities and lapses which the team considers not serious enough to be included in the final report should be left with the head of the office in the form of notes. The head of the office will ensure that mistakes are corrected immediately and also ensure that the same mistakes do not occur in future.

· The team will then prepare a draft report, which contains the irregularities and lapses identified by the team.

4.3 THE INSPECTION REPORT

· This draft inspection report will be prepared in two parts. Part 1 will incorporate serious irregularities and Part 2 will incorporate less serious ones.

· Every observation should be divided into four sections: introduction, main body, reply of the head of the office concerned and conclusion.

· The draft report should be finalised with the approval of the Director, Audit & Accounts and the final report is sent to the office concerned.

· The reply to the part 2 of the report is sent directly by the Head of the Office to the Office of the Director, Audit & Accounts while the reply to part 1 of the report is sent with comments from the next higher authority (see OP/AA/3.1).
 
References :

a) Annual Inspection Plan

b) Budget Allocation

c) Tools & Plant Register

d) Measurement Book

e) Muster Roll

f) Works Abstract

g) Bills

h) Register of Works

i) Technical Estimates
 
Procedure Flowchart :

 


 


 

 

For duties associated with each grade of personnel see

 

Updated on : 1/1/2004

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