Vida útil según el crecimiento del turismo de la comarca de Sobrarbe

should at once be acknowledged by post. Similarly, when a telegram is sent by a Sectio n Officer/Assistant Audit Officer/Inspecting Officer to the Group Officer

(Inspection Civil), a copy of the same should be sent on the same day to the Head Office by post.

Weekly Diaries

4.9 (a) Preparation and Submission of Weekly Diaries – Each auditor is

supplied with a bound diary. The entries of work done by him should be made in the diary each day or on the morning of the next day. Once a week (on Friday afternoon) the week’s entries should be copied into the diary extract in Form SY 324. Section Officer/Assistant Audit Officer incharge of the party should not omit to fill in the reverse of the Form. Weekly diaries of the auditors should be countersigned by the Section Officer/Assistant Audit Officers who should also record a certificate to the effect that the work of auditor was reviewed and found satisfactory or otherwise as the case may be.

Weekly diaries should be forwarded to the Headquarters on the last working day of the week or on the morning of the next working day.

Where duration of local audit exceeds seven working days, weekly diary report forwarded by the Inspecting Officer should be scrutinized by the Audit Officer/Sr. Audit Officer (Headquarters) and submitted to the Group Officer. The other weekly diary reports should be finalised by the Audit Officer/Sr. Audit Officer (Headquarters).

(Comptroller and Auditor General’s letter No. 173-OLM/12-75/1 dated the 24th September 1975).

If on any day a local holiday or half- holiday is observed it should be stated in the diary that the office where the auditor was working was actually closed.

(b) Review of the work done by the auditors during Local Audit by the Supervisory Staff

(i) At present the supervisory staff conduct only a general review of the work done by the auditors during local audit. No record of the items of work specifically reviewed, the extent and the result of such a review is kept in any register or return. With a view to ensuring that the items of work attached to the audit or have been checked adequately during the local audit, it has been decided that the Section Officer/Asstt. .Audit Officer incharge of the party (senior most among them in case there are more than one Section Officer/Asstt. Audit Officer) should conduct a test check of the work done by the auditor including the check of totals expected to be made by the latter. While recording a certificate of the general review the Section

Officer/Asstt. Audit Officer should also specify the items test checked by him. The quantum of test check in this regard may be fixed by the Accountant General, according to local needs.

(Comptroller and Auditor General letter No. 48-T.A.½-79, dated 17th January, 1979 filed in Pilot File).

(ii) The Section Officer/Assistant Audit Officer field should carry out the following quantum of test check of the work done by the auditors: -

(i) If there is one auditor, 10% of each item checked by the auditor.

(ii) If there are more than one auditor, 5% each item checked by the auditors. The details of the items checked by the Section Officer/Assistant Audit Officer should be given in his weekly diary reports as well as in the duty list attached with the Audit and Inspection Note. The Section Officer/Assistant Audit Officer at the time of his transfer should specifically bring these orders to the notice of successor Section Officer/Assistant Audit Officer.

The Inspecting Officer while countersigning the diary reports should ensure that the requisite details are given by the Section Officer/Assistant Audit Officer. (Circular No. OAD/C/78-79/5830 dated 25th February 1979).

Period covered by Local Audit

4.10 (a) As far as practicable, every local audit or inspection should cover transactions from the date upto which the account was last audited to the month preceding the month in which inspection takes place. The Cash book should, however, be checked upto date. The local audits and inspections should be complete and thorough in respect of the transactions covered by them. There have been cases in which local audit by our staff failed to bring to light serious irregularities and even defalcations, which were later discovered by other agencies. It is needless to point out that even single instance of this kind brings the whole Audit Department into disrepute. The inspecting staff should be very careful in this regard and ensure that no such case goes undetected.

(Comptroller and Auditor General’s D.O. letter No. 1307/Admn. I/388-55, dated 26th April, 1955).

(b) In case of accounts in respect of which an audit certificate is required to be issued by this office i.e. Family Planning, Sainik Welfare Department, World Bank Schemes etc. period of audit would be upto end of the last financial year. As regards

half yearly accounts, the period of audit would be upto the end of preceeding half- year.

Quantum of Gazetted Supervision

4.11 (a) As far as possible full gazetted supervision at the level of Audit Officer/Sr. Audit Officer, should be provided for the following items of local audit: -

(i) Efficiency cum performance audit.

(ii) Audit under Section 14, 15, 19 and 20 of the Comptroller and Auditor General’s (DP&CS) Act, 1971.

(iii) System audit wherever special audit of specific system are taken up. (iv) Audit of district and higher level offices which deal with development

activities under Plan Programme and (v) Special audits (frauds, embezzlements etc.)

(Authority CAG letter No. 1271-O&M/7-81 V dated 24-09-1985). (b) Other annual, biennial etc. audits should be supervised as under:-

Supervision Category A Units having more than Rs one crore

expenditure excluding establishment expenditure and will be audited annually

100%

Category B Units having expenditure between Rs 25 lakh to one crore and will be audited biennially

50% by Audit Officers/Sr. Audit Officers

Category C Units having expenditure less than Rs 25 lakh and will be audited once in three/four years

No supervision required

(Authority: File No. IC-I/HQ/TP/Audit Plan/2004-2006)

Intimation of dates of audit and Inspection

4.12 (i) Before an audit is taken up, an intimation of the date of inspection should be sent to the Head of Office to be inspected in Form SY 330 a week or 10 days in advance of the actual date of commencement of audit of the concerned office so as to permit any representations from the officers concerned for the postponement of the audit, being received before the local audit party leaves the station where they are working and that request for postponement could be considered and resultant adjustments made without much disturbance in the approved programme.

(ii) Immediately after the programme of local audit for an audit party is approved, a copy thereof should be sent to the Sections (audit units) concerned so that these

sections may take necessary steps to keep their records ready for being sent to the local audit parties.

(iii) Copies of the approved programmes of local audit parties and Inspecting Officers as well as subsequent amendments made therein should also be supplied to the respective Inspecting Officers/ Section Officers/ Asstt. Audit Officers for their guidance.

(iv) Intimation regarding change of dates of audit of any office consequent upon grant of extension/ postponement or otherwise should be sent to the Head of Office concerned immediately.

Note: - The Codes and Manuals provide for suitable notice to be given before an inspection is taken up. This notice is provided for on practical considerations so that the required books/records may be kept ready for audit as otherwise the time of audit party might be wasted. A surprise inspection when temporary misappropriation is suspected is, however, a different matter. Such inspections should not be undertaken too frequently or frivolously but only on reasonable suspicion of temporary misappropriation. Such inspections may, in view of absence of notice of regular inspection, have to be confined to the limited purpose of verification of cash and of the books relevant to that purpose. The verification should be undertaken as soon as the necessity for the same is felt and this should preferably be done at a time when the officer- incharge is present.

(Comptroller and Auditor General’s confidential D.O. to the Accountant General, Madhya Pradesh, Nagpur No. 70 Admn 1-54 dated 26th July 1954 and copy endorsed to all Accountant Generals and Comptrollers. (Original letter filed in case TM-4A/ 1954-55).