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CITIZEN CHARTER
The internal audit organization was set up in Union Territory of Delhi w.e.f. 1st July, 1977.
It continued to work as one of the branches of Principal Accounts Organisation till 31st
May, 1981. It assumed independent entity w.e.f. 1st June, 1981 as the Directorate of
Audit. The Directorate of Audit is headed by Principal Secretary (Finance) and is assisted
by Spl./Addl. Secretary (Finance) and Controller of Accounts (Audit) /Dy. Controller of
Accounts(Audit).
Directorate of Audit is divided into two units namely Internal Audit and Local Fund
Accounts.
FUNCTION AND SERVICES
Chapter 12 of Civil Accounts Manual issued by Govt. of India, Ministry of Finance provides
for setting up of an efficient internal audit organization to ensure both accuracy in accounts
and efficiency in the operation of the accounts set up. The scope and function of internal
audit organization depends on the nature of work and number of subordinate offices, the
strength of establishment, nature and quantum of expenditure, etc. The organization shall
check the initial accounts maintained in executive offices with a view to ascertain as to
how far they are following the rules in financial matters. The internal audit should, inter
alia, cover checking of all accounts records including those relating to fund accounts, loan
and advances and records of physical verification of stores, equipments, tools and plants,
etc.
The Directorate of Audit does not deal with the General Public. However, the
objectives and activities of the Department are aimed at providing efficient,
prompt, time bound and effective reviews to the various departments of the
Government of National Capital Territory of Delhi.
The main function of Directorate of Audit is to check the initial accounts of various
government departments, institutions receiving grants - in-aid from the
government, companies under liquidation, gram panchayats and autonomous
organizations under the Government of National Capital Territory of Delhi.
The Directorate of Audit is also responsible for conducting special audits as and
when requested by the concerned departments and directed by the higher
authorities.
Internal Audit test check the accuracy and completeness of the accounts and
ensures that all revenue receipts collected are brought to account under proper
head, that all the expenditures and disbursements are duly authorized, vouched
and correctly classified and that the final accounts represent a complete and true
statement of financial transaction it purports to exhibit.
The duties of Internal Inspection Wing, inter-alia, include the following: Study of the accounting procedures adopted by the Department with a
view to ensure that they are correct, adequate and free from any defects
or lacunae.
Keeping watch over the implementation of the prescribed procedure and
the orders issued from time to time.
Periodical review of all account records.
Perusation/Settlement of objections taken in test audit notes issued by
Statutory Audit.
To examine and report on points or irregularities brought to its notice.
Scrutiny of purchase and stores procedures in the offices inspected, so as
to ensure that they are free from any defects or lacunae.
Checking of procedures with regard to disposal of assets to ensure that
adequate procedure exists for scrapping/condemning and the same is
followed.
SANCTIONED STRENGTH
S.No.
Post
Controller of A/cs
02
DSF(Accounts)
01
DCA
02
Sr.AO/AO
29
AAO
32
Grade-I/Supdt.
01
Grade-I/Steno.
01
Grade-II/Head Clerk
27
Grade-II/Steno.
04
10
Grade-III/Steno.
01
11
Grade-III/UDC
33
12
Grade-IV/LDC
17
13
Driver
01
14
Class-IV
11
Total
Sanctioned
162
percent check of spending units. The IA has therefore to make a selective approach by
random selection of months, which would be revealed only on reaching the spending unit
to be audited.
The number of units covered during the years is detailed below:
YEAR
UNITS
2004-2005
138
2005-2006
174
2006-2007
182
2007-2008
173
2008-2009
238
2009-2010
281
2010-2011
190
2011-2012
115
2012-2013
154
2013-2014
114
2014-2015(Upto
Oct.31,2014)