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DIRECTORATE OF AUDIT

CITIZEN CHARTER
The internal audit organization was set up in Union Territory of Delhi w.e.f. 1st July, 1977.
It continued to work as one of the branches of Principal Accounts Organisation till 31st
May, 1981. It assumed independent entity w.e.f. 1st June, 1981 as the Directorate of
Audit. The Directorate of Audit is headed by Principal Secretary (Finance) and is assisted
by Spl./Addl. Secretary (Finance) and Controller of Accounts (Audit) /Dy. Controller of
Accounts(Audit).
Directorate of Audit is divided into two units namely Internal Audit and Local Fund
Accounts.
FUNCTION AND SERVICES
Chapter 12 of Civil Accounts Manual issued by Govt. of India, Ministry of Finance provides
for setting up of an efficient internal audit organization to ensure both accuracy in accounts
and efficiency in the operation of the accounts set up. The scope and function of internal
audit organization depends on the nature of work and number of subordinate offices, the
strength of establishment, nature and quantum of expenditure, etc. The organization shall
check the initial accounts maintained in executive offices with a view to ascertain as to
how far they are following the rules in financial matters. The internal audit should, inter
alia, cover checking of all accounts records including those relating to fund accounts, loan
and advances and records of physical verification of stores, equipments, tools and plants,
etc.

The Directorate of Audit does not deal with the General Public. However, the
objectives and activities of the Department are aimed at providing efficient,
prompt, time bound and effective reviews to the various departments of the
Government of National Capital Territory of Delhi.
The main function of Directorate of Audit is to check the initial accounts of various
government departments, institutions receiving grants - in-aid from the
government, companies under liquidation, gram panchayats and autonomous
organizations under the Government of National Capital Territory of Delhi.
The Directorate of Audit is also responsible for conducting special audits as and
when requested by the concerned departments and directed by the higher
authorities.
Internal Audit test check the accuracy and completeness of the accounts and
ensures that all revenue receipts collected are brought to account under proper
head, that all the expenditures and disbursements are duly authorized, vouched
and correctly classified and that the final accounts represent a complete and true
statement of financial transaction it purports to exhibit.
The duties of Internal Inspection Wing, inter-alia, include the following: Study of the accounting procedures adopted by the Department with a
view to ensure that they are correct, adequate and free from any defects
or lacunae.
Keeping watch over the implementation of the prescribed procedure and
the orders issued from time to time.
Periodical review of all account records.
Perusation/Settlement of objections taken in test audit notes issued by
Statutory Audit.
To examine and report on points or irregularities brought to its notice.
Scrutiny of purchase and stores procedures in the offices inspected, so as
to ensure that they are free from any defects or lacunae.
Checking of procedures with regard to disposal of assets to ensure that
adequate procedure exists for scrapping/condemning and the same is
followed.

Scrutiny of General Office Management procedure adopted by the Head of


Office locally, where there have been financial and accounting implications,
so as to suggest tightening up of administrative and financial control,
savings in expenditure and streamlining of accounts

SANCTIONED STRENGTH

S.No.

Post

Controller of A/cs

02

DSF(Accounts)

01

DCA

02

Sr.AO/AO

29

AAO

32

Grade-I/Supdt.

01

Grade-I/Steno.

01

Grade-II/Head Clerk

27

Grade-II/Steno.

04

10

Grade-III/Steno.

01

11

Grade-III/UDC

33

12

Grade-IV/LDC

17

13

Driver

01

14

Class-IV

11

Total

Sanctioned

162

SCHEDULE AND QUANTUM OF INTERNAL AUDIT


Chapter 12: 10:1 of Civil Accounts Manual provides that all out efforts should be made to
see that inspection of all the offices within the jurisdiction of an internal audit organisation
is done at least once a year. The Directorate of Audit shall draw annual schedule of internal
audit and inform all the spending units in advance. This would ensure (a) that the
concerned staff and officers are available when IA team arrives and (b) all records/
documents are readily available to the IA team.
Due to paucity of time and manpower, it is difficult for IA teams to carry out hundred

percent check of spending units. The IA has therefore to make a selective approach by
random selection of months, which would be revealed only on reaching the spending unit
to be audited.
The number of units covered during the years is detailed below:

YEAR

UNITS

2004-2005

138

2005-2006

174

2006-2007

182

2007-2008

173

2008-2009

238

2009-2010

281

2010-2011

190

2011-2012

115

2012-2013

154

2013-2014

114

2014-2015(Upto
Oct.31,2014)