Audit Department

Audit-State Audit

Objectives of the Audit :

• The main objective of the Audit is to control the leakage of Funds, regulate the procedures and check the correctness of accounts.
• The Principle in conducting the Audit is propriety.
• The Auditor should be Friend, philosopher and guide to the auditee institutions.

Nature of Work :

• The nature of work carried out by the State Audit Department is mainly regulatory work like C & AG. It enforces the rules, regulations, procedures in the accounting system. The department does not have much public interface as it deals with Local Body authorities and Pensions of retired employee certain departments

JOB CHART OF DISTRICT AUDIT OFFICER :

• Preparation of Annual Action Plan for Post – Audit as per Demand for a financial Year
• Providing Leadership and Guidance to auditors for smooth conducting of the audit.
• Obtaining draft audit reports in time from the auditors
• Approval and Issue of Audit Reports
• Conducting follow up action ( Issue of Special Letters and initiating the Surcharge Action in fit cases)
• The DAO as a Member Convener, under the Chairmanship of the District Collector, should convene the DLC meeting every quarter for settlement of Audit Objections and discuss other Audit-related matters
• Conducting Pre-Audit of the prescribed institutions ( AMCs and 6-A Temples)
• Authorization of Pensions of certain employees
• Overall supervision of office work and Audit work
• Co-ordination with Executive Authorities of the auditable institutions

 The functioning of the State Audit Department at District level

• Preparation of Annual Action Plan.
• Conducting Pre-Audit.
• Conducting Post – Audit.
• Authorization of Pensions of certain departments.
• Any other special audits entrusted by the H.O.D.
• Issue of Audit Reports after conducting Post- Audit.
• Doing follow up action on Audit Reports vis – a – vis Issuing special letters and initiating Surcharge Action in fit cases.
• Settlement of Audit Objections.