Objectives of Directorate of Audit (F.D)
The Directorate of Audit has been functioning since 2002 under the administrative control of Finance Department, Govt. Of Tripura in order to fulfil the following objectives.
- Carrying out Internal Audit of various Government Departments and Directories under these Departments.
- Carrying out statutory Audit of the accounts of Gram Panchayats, Panchayat Samities and Zilla Parishads.
- Carrying out Statutory audit of the accounts of Agartala Municipal Corporation, Municipal Council and Nagar Panchayats, ULB & PRI.
Overview
The Finance Department of Government of Tripura aims to strengthen the financial management systems of various Administrative Departments operating under the state of Tripura. An effective Internal Audit function strengthens the functioning of the Administrative Departments and helps in achievement of the objective of service delivery. Finance Department has attempted this manual to ensure transparency and accountability in audit procedure comprising a set of Guidelines for directing and regulating internal audit function in Tripura.
Government of Tripura authorised "Directorate of Audit" under Finance Department to conduct Internal Audit of Offices & Institutions under all State Government Departments/Autonomous Bodies/ Institutions /Societies Public Sector Undertakings/ Panchayat Raj Institutions/ Urban Local Bodies/ Government Aided Schools /TTAADC etc.
All the concerned Departments and others shall render required assistance to the Audit Team as determined and authorised by the Director, Audit to conduct the audit works and extend all possible help by providing related records/ registers /vouchers/ documents/ accounts etc. instantly for smooth conduct of audit work.
II. Administrative Control
The Audit Directorate shall function under the Administrative Control of the Finance Department, Govt. of Tripura.
III. Functions
Internal Audit Wing would carry out the periodical internal audit of various Government Departments and Directorates under those departments and TTAADC accounts. This audit shall be mainly corrective in nature.
The local fund audit wing would be entrusted the task of carrying out statutory audit of Zilla Parishad, Panchayat Samity, Gramme Panchayats, Municipal Corporation, Municipal Council & Nagar Panchayat as per the provision of Panchayat Raj Act; Rules, and Municipal Act, Rules, as the case may be and also the Rural Local Bodies under TTAADC.
The first tier under this wing had carried out the statutory audit of all Zilla Parishads, all Panchayat Samitis, Agartala Municipal Corporation and all Gram Panchayats.
The Second tier at the Block level shall carry out the statutory audit of all the Gram Panchayats and ADC Villages under a particular Block. However, though the Second tier set up would be stationed at each Block, such audit team shall not be specifically earmarked for that particular Block, instead each such team would be assigned the functions of statutory audit of at least 25 Gram Panchayats. This arrangement would imply that the jurisdiction of an audit team at a particular Block may spill over to the Gram Panchayats of another Block