Programmes
Before starting new financial year, an annual Audit plan is prepared well in advance. On the basis of Annual Audit plan. Monthly Audit programmes are being carried out. Normally 15(fifteen) Audit teams are formed in a month to cover at least 20 (twenty) auditee units. In case of formation of Audit teams, Internal Audit manual- 2016 is followed as indicated below ;-
|
S.L No. |
Particulars |
Audit Personnel |
Supervision |
|---|---|---|---|
|
1 |
Category “A” wise units having expenditure more than Rs.1 Crore excluding establishment. |
1 Sr. AO/AO 2 AAO 2 Auditor |
100% Supervision by AO/Sr. AO |
|
2 |
Category “B” wise units having expenditure more than Rs.25 lakh to Rs.1 Crore. |
2 AAO or AO 2 Auditor |
50% Supervision by AO/AO |
|
3 |
Category “C” units having expenditure less than Rs.25 lakh. |
1 AAO 2 Auditor |
Partial Supervision by AO/Sr. AO |
Audit programme annual target and approved Audit plan as under.
| Sl No. | Financial year | Total Units targeted | Total Units achievements |
|---|---|---|---|
| 1 | 2017-2018 (F.Y) | 681 Nos | 681 Nos DD0-165 no's, PRI- 501, ULB-15 No's |
| 2 | 2018-2019 (F.Y) | 1026 Nos | 1438 Nos DD0-206 no's, PRI- 1178, ULB-54 No's. |
| 3 | 2019-2020 (F.Y) | 806 Nos | DDOs-202 no's, PRI-591 no's, ULBs-15 no's. |
| 4 | 2020-2021 (F.Y) | 782 Nos | 793 |