8. ASPECTOS MEDIOAMBIENTALES
8.2. Resumen de alternativas sobre tratamientos de lixiviados
8.2.2. Criterios para la elección del tipo de tratamiento
Auditor General’s Secret Memorandum of Instructions regarding the extent of Audit stand modified accordingly.
Annexure -I (vide para 5.3)
Duties of members of Central Audit Support Section a) Audit Officer/Sr. Audit Officer
(i) Coordination and General Supervision.
Framing of audit programme, deployment of audit parties and watching completion of audit/audit performance.
(ii) Audit of sanctions exceeding Rs.50,000 other than those relating to entitlement.
Audit of sanctions of general nature relating to entitlement. (iii) Audit of guarantees.
(iv) Audit of contract agreements.
(v) Review of files containing objection memos issued to entitlement/accounting sections.
(vi) Review of Portfolio files, Central, Centrally sponsored and State plan schemes.
(vii) Scrutiny of materials for audit reports.
Audit of Appropriation Accounts and Finance Accounts.
(viii) Preparation of quarterly report in the working of each department with reference to the material collected, objection memos received from Audit teams etc.
(ix) Examination of rules and regulations proposed/issued by Government. (x) Report regarding failure of Audit.
b) Assistant Audit Officer
(i) Audit of sanctions to expenditure upto Rs.50,000/- other than those relating to entitlement.
(ii) Disposal of reference seeking clarifications and allied correspondence. (iii) Review of files containing objection memos issued to departmental officers. (iv) Check of consolidation of statistics.
(v) General check of objection book and approving the closing. (vi) Processing materials for audit reports
(vii) Scrutiny and pursuance of cases of losses, frauds, embezzlement etc. (viii) Check of reports/returns.
(ix) Quarterly review of broadsheets of PAO (Suspense) and R.D. Suspense (Headquarters) in Account Current Sections.
(x) General scrutiny of accounts of loans by Central Government to State Government.
(xi) Quarterly review of broadsheets of loans and advances by Central Government to State Government.
(xii) Quarterly review of adjustment register for inward accounts in A.C. Sections to see that there is no undue time lag in adjustment.
(xiii) Quarterly review of outward claims register in A.C. Sections to see that timely action is taken for adjustment.
(xiv) Quarterly review of the register of valuables.
(xv) Quarterly review of the position of outstanding differences under the head “875-R.D. deposits” as per the figures of A.G. and Reserve Bank of India. c) Senior Auditors
(i) Audit of loan and deposit vouchers.
(ii) Maintenance of portfolio files-Central, Centrally sponsored and State Plan Schemes, which are susceptible of performance appraisal.
(iii) Issue and pursuance of objection memos with accounting/entitlement sanction and with departmental officers.
(iv) Maintenance of register of important points for local audit.
(v) Compilation and consolidation of statistics including those for calculation of Staff requirements.
(vi) Preparation and consolidation of reports/returns.
(vii) Half yearly report of digest of important and interesting cases.
(viii) Quarterly review of broadsheets of loans and advances granted by the State Government.
(ix) Preparation of audit certificates on plan schemes; World Bank Projects etc. d) Auditors
(i) Maintenance of objection book and closing.
(ii) Providing assistance in Administrative work like posting and transfers, leave etc.
(iii) Other routine work not specifically listed, or other work entrusted by the Audit Officer/Sr. Audit Officer.
Annexure – II (vide para 5.3)
Duties of the Members of the Central Audit Parties A) Assistant Audit Officer
(i) Over all supervision and co-ordination of work of audit parties. (ii) Selection of vouchers for audit and review.
(iii) Audit of contingent vouchers over Rs.50,000.
(iv) Review of vouchers audited by Sr. Auditors/ Auditors. B) Sr. Auditors
(i) Audit of T.A. Bills including L.T.C. Bills of Non- gazetted Officers. (ii) Audit of contingent bill upto Rs.50,000/-
(iii) Audit of medical bills of non- gazetted officers. (iv) Audit of grants in aid vouchers.
(v) Audit of P.W. and forest cheques (vi) Audit of other miscellaneous vouchers. C) Auditors
(i) Listing of vouchers for selection of audit and review. (ii) Audit of establishment vouchers of non-gazetted officers.
(iii) Audit of vouchers in respect of advances to Government servants.
Annexure – III (See Para 5.3)
Duties and responsibilities of the members of CAP’s
Sr.
No. Assistant Audit Officer/Sr. Auditors/ Auditors Periodicity/due dates given in brackets/sections involved.
1. Register of O.B. Suspense
To see tha t in case of wanting vouchers proper and timely action had been taken to obtain the wanting documents.
33 1/3 % of the register maintained every month.
(4/92 to be completed by 15.7.92)
2. Combined transfer ledger Annual
See that all the adjustments necessitated due to misclassification or otherwise in previous month(s) had been incorporated and the mode of adjustments adopted was correct.
All D.C. Sections to be selectively covered in a year. Compilation and Book Sections.
(31st July) 3. Check of action taken on Reconciliation
statements
Annual
See that all the adjustments necessitated due to misclassification or otherwise in the previous month(s) had been incorporated and the mode of adjustment adopted was correct.
All D.C. Sections to be selectively covered in year. Compilation and Book Sections. (31st July).
4 Monthly checks/check of Classification To see that full classification as per ‘Budget’ has been recorded; where any amount is provisionally classified under “other receipts/other expenditure” on the basis of insufficient/incomplete classification; proper follow up action has been taken to get the particulars from the D.D.O.s.
The check will be carried out as per provisions in para 2.3.1 of MSO (Audit) and para II of Secret Memorandum of Instructions and para 2.4 read with Annexure 2.4.1 of MICA (Appendix 23 of MICA)
The classification of ‘loans’ should receive special attention to see that all the repayments have been booked properly.
(Department Compilation Section) The sentence Classification checked by the Assistant Audit Officer will not be subject to review by the A.O. or any higher officer in para B(a) of Appendix 23 page 77 of MICA requires modification. Now 20 percent of the vouchers checked by the A.A.O. will be reviewed by the .A.O. The group officer can also undertake test check of classification from time to time at his discretion.
Broadsheet of Departmental Adjusting Accounts Suspense
to ensure that all the transactions which are required to be accounted for have been accounted for.
Item in respect of vouchers actually received but not compiled are not transferred to O.B. Suspense.
33 1/3 percent of the Broadsheets maintained every month.
All suspense slips have been received from various sections and incorporated in the accounts.
(Departmental Compilation section)
(e.g. 15th July for April) All ‘Suspense Slips’ which were to be issued
Annexure IV to Para 5.3
Duties and responsibilities of Appropriation Accounts and Finance Accounts parties (CASS-I)
Assistant Audit Officer Periodicity/due dates given in brackets/Sections involved.
Register of loans and grants from Government of India.
To see that loans and grants released from Government of India were promptly adjusted, in case where Government of India sanctions were found wanting immediate action was taken for obtaining the same.
Monthly
(15th of each month) (Loan and Book Section)
Adjustments
to see that all adjustments relating to ways and means advances, shortfalls in cash balances, overdrafts cash balances investment accounts were promptly carried out.
Monthly
(15th of each month) (Book Section)
Inward/Outward Claim register
to see that all outward claims were preferred against the concerned accounting authorities promptly and all inward claims were promptly examined and to the extent the claims were found acceptable necessary action was initiated for adjustment and payment of claims.
Quarterly.
(15th July, October, January & April) (Account Current Section)
Adjustment Register
to see that the suspense slips in respect of adjustments affecting revenue and service heads were promptly prepared and sent to the concerned compilation section for in corporation.
Quarterly.
(15th July, October, January & April) (Account Current Section)
Objection book/broadsheet relating to unclassified suspense
to see that adequate action was taken for obtaining wanting particulars/documents from the concerned accounting authority, clearance of items placed under the head was made promptly
Quarterly.
(15th July, October, January & April) (Account Current Section)
on receipt of wanting particulars/documents. Broadsheet of R.B. suspense PAO suspense to see that timely and effective action was taken for clearance of balances under these heads in respect of claims referred against outside authorities awaiting reimbursement, a proper pursuance was made.
Quarterly.
(15th July, October, January & April) (Account Current Section)
Broadsheet of R.B. Deposits (CAO and Headquarters)
to see that broadsheets had been maintained properly and difference between A.G.’s figures and RBI’s figures were properly analysed and suitable action was taken for settlement of differences.
Quarterly.
(15th July, October, January & April) (Book Section and Account Current Section)
Register of Valuables in A.C. sections
to see that Bank Drafts received from outside accounting circles in reimbursement of claims were promptly deposited in the Bank for Credit to Government account and the Bank Drafts obtained in reimbursement of inward claims were promptly despatched.
Quarterly.
(15th July, October, January & April) (Account Current Section)
Adverse Balances
to see that cases of adverse balances noticed on annual closing of accounts were promptly brought to the notice of concerned groups for investigation and initiating rectificatory action.
Annual
To be checked at the time of annual closing of accounts along with the other checks already prescribed.
(Book Section) Classified Abstracts/Consolidated Abstracts
to check whether these had been maintained properly/timely.
3rd & 4th quarter to be checked full (Departmental compilation sections)
Annexure V to Para 5.14