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RHD Operational Procedure – Management Services Wing
 
Audit and Accounts - Audit
 
OP/AA/3.1 - Inspection Reports, Audit Notes, Advance Paras, Draft Paras & Survey Reports
 
Purpose and Scope :

This procedure covers the process for the co-ordination and compilation of departmental replies to audit notes, Inspection reports, advance paras and draft paras. This includes the monitoring of progress to settlement, reporting of irregularities to the Chief Engineer and submission of replies to the Audit Office (under the Auditor General). This also covers the process for the approval of ‘Survey reports’.
 
Definitions :

Survey Report - This is prepared on the basis of a survey conducted to evaluate the condition and realisable value of any stock, store, equipment, machine, furniture, trees, property etc. Survey reports are submitted for auction (e.g. of obsolete, unserviceable goods – see OP/ZF/3.6) or write-off of goods no longer required, surplus stock or a change of use/ reconstruction. Also see OP/AA/1.5 for further definitions.
 
Responsibility :

Director - Audit & Accounts - will be responsible for co-ordination, compilation and onward transmission of replies, supervise the update of the database of unsettled inspection reports and paras, monthly status report on irregularities identified, and final review of survey reports submitted by various offices for approval.

Accounts Officer - Audit - will receive replies from the concerned office and review these as to their appropriateness, maintain a database for monitoring audit objections and replies and review survey reports received.

Executive Engineer - Field Division/Project Manager - FAP - prepares and sends replies to audit objections and survey reports.

Superintending Engineer - Field Circle/Project Director - is responsible for collection, review and onward submission of replies from field offices. He has overall responsibility for ensuring that survey reports are prepared.
 
Method :

Replies to the audit objections and the survey reports are received and processed by the Director, Audit & Accounts. The methods and procedures that need to be followed are:

4.1 REPLIES TO AUDIT OBJECTIONS

· Replies to the audit objections (contained in part II of the Inspection Report), which are insignificant in nature, should be sent directly by the concerned EE to the DG Works Audit Directorate/DG Foreign Aided Project Audit Directorate.

· Replies to the audit objections (contained in Part I of the Inspection Report) should be sent by the EE to his SE, who in turn with his comment should send those to the Director Audit & Accounts who after noting in the Appropriate register forward the reply to the DG audit directorate concerned.

· If the SE is not satisfied with the reply of the EE, he should send those back to the EE concerned with an order for taking appropriate action, which the SE thinks fit and ask for replying after compliance of the SE’s order.

· Replies to advance paras and draft paras in addition to the comments of the SE as above need the comments of the CE before submission to the Audit Office.

· Appropriate registers (either electronically or manually) should be maintained for each type of audit objections wherein objection details, reply status, settlement status etc noted.

· Reminders should be given to the concerned officer when timely replies to audit objections are not forthcoming.

4.2 SURVEY REPORTS

· Sub-division or division should identify the items that need to be surveyed and prepare the proposal and send to the appropriate authority for approval.

· If the authority goes beyond the level of SE, the survey report in a proposal format should come to Director Audit & Accounts.

· If the Director, on scrutiny finds the proposal acceptable he submits it to the CE for approval or else return for re-sending the report after amendment.

· On CE’s approval the survey report is sent back to the office originating the report, which will proceed for auctioning the items.

· Appropriate registers should be maintained by every office and centrally by the Director Audit & Accounts (only for those needing CE’s approval) for survey reports showing number of report received, disposal status, etc.
 
References :

a) CAG Audit Manual

b) CAG Audit Code

c) Works Audit Manual

d) CPWA Code

e) CPWD Code
 
Procedure Flowchart :

None.
 


 


 

 

For duties associated with each grade of personnel see

 

Updated on : 1/1/2004

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