प रध न मह ल ख क र क क र लर (ल.प.) I स म ज क क ष त र- I मह र ष ट र, म बई पररपत र- /

Transcription

1 प रध न मह ल ख क र क क र लर (ल.प.) I स म ज क क ष त र- I मह र ष ट र, म बई पररपत र- / स म ज क क ष त र I/ द न क: Sub: IVth Quarterly Audit Programme of Social Sector-I Wing for the Quarter ending The LAP has to inform Phone Number of Audited entity & also has to prepare risk assessment and send to HQrs on the first day of audit. 2. The Quarterly Tour programme of SS-I Wing for the quarter ending the posting order of the personnel to the local audit parties, HQ and supervision of Inspecting Officers as approved by Pr. AG on is enclosed. 3. All the LAPs should adhere to the approved programme to avoid any disturbance in the audit programme including supervision. In case any extension/deviation is absolutely essential prior approval of DAG/SS-I may be obtained well in advance with due justification. 4. As per the orders of Pr Accountant General, the LAPs are directed to forward the soft copy of of IR by to SS-I HQrs on id:- pradhanjr.mh1.sca@nic.in 5. The basis of selection of Village Panchayats may invariably noted in the appraisal note of IR. The Village Panchayats selected for audit should be noted in the ANB of Panchayat Samiti. The audit of VP should be started from 3 rd day of commencement of audit of BDO. 6. It may be verified whether social audit of Village Panchayats had been conducted in the respective ZPs (Village Panchayat) and action taken on the social audit report may please be noted in the appraisal note. 7. The reports of DLFA should be referred to and age-wise analysis of outstanding DLFA paras may be included in the part 1-A of IR. Reasons for non compliance to audit paras of DLFA may be taken on record. 8. Water supply schemes should be scrutinized in detail and suitably commented in IR 9. Performance Report and Actual Supervision Report duly filled in the prescribed format may be sent by IO/AAO/Sup to LB (HQ) before 10 th of every month. Weekly Diaries should be sent to Hqrs on weekly basis. 10. As per Head Quarters office circular (1) dated (2) 19- TA-I/83 issued under 799-TA-I/83 dated , read with para 2.24 (b)(1) of the Manual of the Outside Audit Department ( Part I), the inspection report should be received from the Local Audit Party within four days from the date of completion of the inspection of the Auditee organisation

2 11. Local Audit Parties are directed to obtain documentary evidence in support of each para. 12. Conclusions are required to be documented appropriately against each para and working papers are required to be prepared in accordance with the auditing standards. 13. LAPs are requested to keep working Papers with sufficient information to enable a reviewer to understand the adequacy of the work carried out from start to finish in the recorded minutes of the entry and exit meetings/ audit memos/audit queries and replies to the same. In this regard the LAPs are requested to record the entry and exit meetings minutes and sent to SS-I wing along with Inspection Report hence forth. 14. The following documents should be enclosed and sent along with the Inspection Report. i) Audit Note Book ii) Appraisal Note iii) Duty list duly signed by all the LAP members. iv) Assurance Memo v) Copy of Annual Accounts of ZP/ Municipal Corporation duly signed by competent authority may invariably be attached with the IR wherever the audit of Accounts Department is provided. 15. Scheme wise expenditure of all the schemes implemented in the unit may be included in the IR. 16. Special point if any noted in ANB of previous report may invariably be verified 17. As Per CAG s norms one Sr. Auditor should go for audit of VP. If Sr.Auditor is not available in the LAP; one AAO should go for audit of VP. 18. All officials availing leave (less than 30 days) from field parties are instructed to join the LAPs directly after availing the leave and joining report duly signed by IO should be sent to SS-I Headquarters immediately unless otherwise specific instruction from SS-I. HQrs. 19. LAP has to prepare the list of records / Reports maintained by the Department and sent to HQrs. 20. At least 1 DP per quarter has to be contributed by each Sr. AO/AO/AAO as per PAG s orders. 21. Verification of TDS, PLA and DDO Authority in the auditee unit. 22. PAG has also instructed that RTI/ Complaints cases should be examined thoroughly and separate report to be submitted to Hqs. Section. Finding must be supported by proper key documents showing the documents verified and if fit para to be incorporated in IR. If no action needed to be taken justification to be made along with supporting documents. 23. Paper cuttings should be verified compulsory & finding shall be incorporated in IR. If no action need to be taken separate note to be submitted. 24. Points to be verified for SFR viz sanction orders may be done and note made in Appraisal Note. Circular issued by SS-I (HQ) dt

3 25. Physical verification of moveable/ immoveable assets of Municipal Corporations/ZPs/BDOs to see whether management has done the annual Physical Verification of assets and accounted for correctly. if not it is to be incorporated in part I of IR. 26. It may be ensured that Property tax is levied on Land owned by Sugar Factories, Textile Factories by Gram Panchayats. a para may be attempted regarding non levy / dispute of Property tax on Properties owned by Sugar Factories or Textile Industries during audit of VP department of ZP or BDOs. 27. List of sugar factories, mobile towers, wind mills and textile mills on which Property tax is levied by Gram Panchayat may be furnished in the below mentioned format Sr. Name of GP (BDO/ZP) Area of the Property (in Sq ft) Property tax to be levied Demand raised for Property tax Actual Recovery Shortfall 28. Activities /function of the department in brief should be included in the introductory part of Inspection report. 29. During audit of water supply department of ZP special point regarding transfer of posts to ZP from Ground water Survey and Development Agency may be verified. 30. Utilization of grants under 13 th Finance Commission may be scrutinized and results thereof may be intimated to HQrs. Above instructions should be followed scrupulously Sd/- व. ल ख पर क ष अजधक र /स.क ष.-I No SS-I /Quarterly Prog/ th Qtr/ Dated: Copy forwarded for information and necessary action to:- 1. Secretary to Pr. A.G. 2. PA to DAG/SS-I 3. Sr. A.O.SS-I (Report) 4. Sr. A.O/ SS-I Vetting ULB 5. AAO/LB I/SS-I Vetting PRI 6. All Concerned Sr. AOs/ AOs/ AAOs/Ars. 7. Spare copy व. ल ख पर क ष अजधक र /स.क ष.-I

4 IV Quarterly programme for the period to LAP Local Audit Party members Performance Audit Team Members MCGM Shri SIN Bajidpuri, Sr. AO Shri R S Pandey, AAO Smt. A A Deodhar, AAO Shri P K Upadhyay,AAO Shri S K Jha, AAO (After completion of audit of MMRDA) Shri R R More, Ar. MCGM BEST Shri A G Chavan,AO Shri P K Tiwary, AAO Shri M L Mahato, AAO shri M D Rathod, Sup. MCGM Shri Sanjay Kumar, AAO (After completion of audit of MMRDA Shri J N Majhi, AAO Shri Kishore Dhotre, AAO Smt. Seetha P.,sup Pune Municipal Corporation+UDD Shri R B Kukde, AO Shri A K Sinha, AAO Shri R N Boddu, Aao Shri B Y More, Sr.Ar. Solid Waste Management Shri N K Sinha, Sr. AO Shri Ratnesh Sinha, AAO Shri Laximidhar Sahoo, AAO Shri Swapnil rout, Ar. PHC Shri S N Fulzele,Sr. AO (After completion of audit of MMRDA Shri V K Kuware, AAO (After completion of audit of MMRDA Shri V H Khopale, AAO Shri S M Pawar, Sr Ar (After completion of audit of MMRDA Eco Village Shri Banda Srinivasulu,Sr. AO Shri N U Kamble, AAO Shri Sanjay shukla, AAO Shri Prakash Kumar, Ar. MMRDA Shri S N Fulzele,Sr. AO Shri S K Jha, AAO Shri Sanjay Kumar, AAO Shri V K Kuware, AAO

5 5 PRI ULB Ratnagiri ZP Shri S V Sonval, Sr. AO Shri Uday Kumar, AAO Shri Prem Prakash, AAO Shri R K Raja, Ar. Utilisation of grants received from 13th FC Shri S T Gaikwad, AO Shri R P Sharma, AAO Shri Rajesh Borse, Sr. Ar. Shri C B Kantharia, Sr. AO Shri Rahul Kumar,AAO Shri S. Telge, Ar Shri D S Ghadse, Sr Ar Shri S M Pawar, Sr Ar Recommendation of 14th Finance Commission relating to local bodies and required action thereon Shri A G Chavan,AO Shri Ranjan Kumar, AAO Smt. J M Kulkarni, AAO Jalyukta Shivar/Rural development department Shri A D Kulkarni, AO Shri Sudhir Kumar,AAO Shri R K Gupta, AAO Smt S V Patil, Sup Shri S D Abhang, Sr Ar Sr.Audit Officer/SSI

6 Staff Deployment in HQrs for the period from to Section Name of AAO/ AO Name of Sr. Ar./ Ar. Shri Manowar Hossain, Ar SSI (HQ) SSI/ PRI Smt. V. D. Chaudhury, Sr. AO, Shri J. R. Pradhan/ AAO Smt. Shobha M Koli/Supervisor Shri Gaurav Kocher, Ar..Shri Rajendar K Meena, Ar Md. Bilal Shaikh, Ar. (Sports Quota) Shri Vijendra Sawant, Ar Shri Varun Malik, DEO Shri Sahil, DEO Shri R P Singh, Ar (On Leave) Shri P.D. Teli/ Sr. Ar Shri Deepak Kumar Sinha, Ar/Ch VI Shri Rajesh Meena/ Ar Smt Dolly Ghosh, Ar./ CH VII Shri Amit Kumbhar/ Ar Shri Palak Kumar Sharma, Ar. / Ch VIII Smt. Sunita Bhattacharee, Sr. AO Smt Meenakshi K., Sr. Ar. SSI/ULB Smt. B. N. Shaikh/ AAO Smt S.S. Magi/AAO Shri V K Pal, AAO Shri Sashikant/ Ar Shri M K Ghige, Ar Shri Nilesh Kilewale, Ar. Shri Jayprakash, Sr. Ar. Report Smt S. V. Patil, Supv. Shri SV Mohite/ Sr. AO Shri Ashish Ganwir, AAO Shri Prasant Kapadaia/ Ar Shri Narendra Kumar, DEO Review of the old outstanding paras from the old IRs of RDD and UDD with the available Registers and Files. Shri Uttam Patil, Auditor Shri Ranjan Ajit Kumar, DEO Sr. Audit Officer/ SS-I (HQ)

7 1 2 LAP 01 Municipal Corporation of Greater Mumbai Inspecting Officer Shri S N Bazidpuri, AO Shri R S Pandey, AAO and Shri P K Upadhyay,AAO Smt A A Deodhar, AAO Shri S.K. Jha, AAO (after completion of audit of MMRDA) Shri R R More, Ar Name of Department Days Date of Audit Supervision Holiday Exe. Health Officer, Public Health Department, MCGM,(F/South Ward office Bldg,3rd floor,dr. B.A. Marg, Parel, Mumbai )(Last Audit ) Chief Medical Superitendent & HOD Secondary Healthcare Services, Municipal General Hospitals, MCGM ( K. B. Bhabha HospitalBldg, 7th floor, Bandra West, Mumbai ) to to , 10, 17, 23, 24, 26 Jan 31 Jan 07, 13, 14, 19, 21, 27, 28 Feb 3 Dean, LMT Municipal Gen. Hospital & Medical College (Laxmibai Kelkar Marg, Sion,Mumbai ) to , 07, 12, 13, 20, 24, 25, 26, 27 Mar Total of Working Day 63 Total of Holidays (Including Sunday) 23

8 1 LAP 02 MCGM Inspecting Officer Shri A G Chavan,AO Shri PK Tiwary, AAO Shri M.L. Mahato, AAO Supervisor Shri M D Rathod,Sup Name of Department Days Date of Supervision Holiday Audit Verification of complaints in MCGM to , 10, 17 Jan 2 BEST(Transport Wing), Mumbai 25 3 BEST (Electric Wing), Mumbai 24 Total of Working Day to to Total of Holidays (Including Sunday) 23, 24, 26, 31 Jan 07, 13, 14, 19, 21 Feb 27, 28 Feb 06, 07, 12, 13, 20, 24, 25, 26, 27 Mar 23

9 1 LAP 03 MCGM Shri Sanjay Kumar, AAO (After completion of audit of MMRDA Shri J N Majhi, AAO Shri Kishore Dhotre/ AAO Supervisor Smt Seetha P.,Sup Name of Department Days Date of Audit Supervision Holiday Asst. Commissioner, Market Dept., MCGM (Parasamani Tower, 1st flr. Marathi Granth Sangrahalay Marg, Naigaon cross lane,dadar(e),mumbai )(last Audit ) to , 10, 17, 23, 24, 26 Jan 2 Municipal Commissioners Office,General Administration Department, MCGM(MCGM head office, Extn. Bldg., Ground flr., Room 100, Fort Mumbai )(Last Audit ) to Jan & 07 Feb 3 Suptd. Of Gardens & Tree Dept, Gardens Department (V.J.Bhosle Udyan & Zoo,Dr.B.A.Marg,Byculla, East,Mumbai )(Last Audit ) to , 14, 19, 21, 27, 28 Feb 4 Superintendent of Licences (I/C), Licence Dept., MCGM (Dadar Pumping Station, Sewerage Project Administration bldg.,6th flr.,249, Senapati Bapat Marg, Dadar(W),Mumbai400028) to , 07, 12, 13, 20, 24, 25, 26, 27 Mar Total of Working Day 63 Total of Holidays (Including Sunday) 23

10 LAP 04 UDD+Pune Municipal Corporation Inspecting Officer Shri. R. B. Kukade, AO Shri A.K.Sinha,AAO Shri R. N. Boddu, AAO Shri B Y More, Sr.Ar. Name of Department Days Date of Audit Supervision Holiday Transit on The Secretary, Urban Dovelopment Department, Mantryalya SP. Pt.: Utilisation 15 of grants under 13th FC The Development Engineer, Bhavan Rachna Department, PMC(Last Audit ) The Devoelopment Engineer, Road Plan Department (Last Audit ) The City Engineer, Town Planning Department ( ) The Dovelopment Engineer, Slum Development(first Audit) The Chairman & Managing Director PUNE MAHANAGAR PARIVAHAN MAHAMANDAL LIMITED to Transit to Pune on (F/N) to to to to to Transit on (A/N) Total of Working Day 63 Total of Holidays (Including Sunday) 09, 10, 17 Jan 23, 24, 26, 31 Jan 07, 13, 14 Feb 19, 21 Feb 27, 28 Feb 06, 07, 12, 13, 20, 24, 25, 26, 27 Mar 23

11 LAP 05 Ratnagiri Z.P.+BDOs Inspecting Officer Shri S V Sonval, AO Shri Uday Kumar, AAO Shri Prem Prakash, AAO Shri R K Raja, Ar Name of Department Days Date of Audit Supervision Holiday 1 The Chief Accounts Officer, Finance Dept., R'giri(Last Audit ) Rural Water Supply dept. (Last Audit ) The Medical Officer, Health Department (Last Audit ) The Executive Engineer, Public Works Dept.(Ratnagiri Div.)(Last Audit ) The Executive Engineer, Public Works Dept.(Chiplun Div.)(Last Audit ) Transit to Ratnagiri on (F/N) 6 Dy. CEO,General Administration Dept 6 7 Dy. CEO, Social Welfare Dept 6 8 The Block Dovelopment Officer, PS- Lanja, Dist.- R'giri(last Audit to , 10 Jan to to to to to to to to 9 Audit of Gram Panchayats Transit on (A/N) Total of Working Day 62 Total of Holidays (Including Sunday) 17-Jan 23, 24, 26 Jan 31 Jan & 07 Feb 13, 14 Feb 21-Feb 27,28 Feb 06, 07, 12, 13 Mar 20, 24, 25, 26, 27 Mar 23

12 1 LAP 06 MMRDA Inspecting Officer Shri S.N Fulzele, Sr. AO Shri S.K. Jha, AAO Shri V.K. Kuware, AAO Shri Sanjay Kumar, AAO Shri D.S. Ghadse, Sr. Ar Shri S.M. Pawar, Sr. Ar Name of Department Days Date of Audit Supervision Holiday MMRDA to , 10 Jan Shri V.K. Kuware,AAO will report to Shri S.N Fulzele, Sr. AO (PA on PHCS)after completion of audit of MMRDA. Shri S.N. Jha, AAOwill resume duty in LAP 1 after completion of audit of MMRDA.

13 LAP 07 Mantralaya Inspecting Officer Shri A D Kulkarni, Sr AO Shri Sudhir Kumar, AAO Shri R K Gupta, AAO Supervisor Smt S V Patil, Sup Shri S D Abhang, Sr Ar Name of Department Days Date of Audit Supervision Holiday 1 Rural Development and Water Consevation Department to Shri A D Kulkarni,Sr AO, Shri Sudhir Kumar, AAO Shri R K Gupta, AAO, Smt S V Patil, Sup,and Shri S D Abhang, Sr Ar will study the Jal Yukta Shivar during audit of Water Conservation Department till finalisation by Pr. AG Shri A G Chavan,AO, Shri Ranjan Kumar, AAO and Smt J M Kulkarni,AAO will study the issues and recommendations of Fourteenth Finance Commission on PRIs and ULBs Shri S T Gaikwad, AO,Shri R P Sharma,AAO and Shri Rajesh Borse,Ar will study Utilisation of grants received from 13th FC during the audit of Rural Development Department Shri C B Kantharia,Sr. AO, Shri Rahul Kumar,AAO and Shri S Telge, Ar will verify utilisation of 13th FC during the audit of UDD