Presentation on Internal Audit Presentation on Internal Audit of SSA Accounts.of SSA Accounts.

By:By:Shri N.P. ChauhanShri N.P. Chauhan

ConsultantConsultantFM/TSGFM/TSG

States/UTs who are non-starters in Internal Audit States/UTs who are non-starters in Internal Audit

Name of the States/UTsName of the States/UTs Andaman & Nicobar Andaman & Nicobar Islands, Bihar, J&K, Islands, Bihar, J&K, Nagaland and Tamil Nadu Nagaland and Tamil Nadu (Internal Audit not (Internal Audit not conducted from 2005-06)conducted from 2005-06)

Action to be taken by Action to be taken by States/UTs States/UTs

Need to initiate time Need to initiate time bound action for bound action for commencement of commencement of Internal Audit without Internal Audit without further delay further delay

States/UTs where coverage of Internal Audit is poor States/UTs where coverage of Internal Audit is poor

Name of the States/UTsName of the States/UTs Arunachala Pradesh, Arunachala Pradesh, Chattisgarh, Dadar & Chattisgarh, Dadar & Nagar Haveli, Daman & Nagar Haveli, Daman & Diu, Delhi, Goa, Haryana, Diu, Delhi, Goa, Haryana, Jharkhand, Karnataka, Jharkhand, Karnataka, Kerala, Lakshadweep, M.P., Kerala, Lakshadweep, M.P., Maharashtra, Manipur, Maharashtra, Manipur, Mizoram, Orissa, Punjab, Mizoram, Orissa, Punjab, Rajasthan, Sikkim, U.P., Rajasthan, Sikkim, U.P., Uttarakhand and West Uttarakhand and West BengalBengal

Action to be taken by Action to be taken by States/UTs States/UTs

Need for increasing the Need for increasing the coverage of units i.e. SPO, coverage of units i.e. SPO, DPO, BRC/CRCs and VECs DPO, BRC/CRCs and VECs as per para 104.5 of FM&P as per para 104.5 of FM&P ManualManual

States/UTs where concurrent audit is not conducted States/UTs where concurrent audit is not conducted

Name of the States/UTsName of the States/UTs Andaman & Nicobar Andaman & Nicobar Islands, Bihar, Haryana, Islands, Bihar, Haryana, J&K, Karnataka, Kerala, J&K, Karnataka, Kerala, M.P., Manipur, Nagaland, M.P., Manipur, Nagaland, Meghalaya (2008-09), Meghalaya (2008-09), Rajasthan (2008-09) and Rajasthan (2008-09) and Tamil NaduTamil Nadu

Action to be taken by Action to be taken by States/UTs States/UTs

Internal Audit should be Internal Audit should be conducted on concurrent conducted on concurrent basis by the States/UTs basis by the States/UTs and Internal Audit for the and Internal Audit for the last financial year should last financial year should be completed before be completed before commencement of commencement of Statutory Audit for Statutory Audit for subsequent financial year subsequent financial year in June in June

Percentage of coverage of Internal AuditPercentage of coverage of Internal Audit

S. No.S. No.States/States/UTsUTs

Percentage of coverage of Internal Percentage of coverage of Internal Audit at various levels.Audit at various levels.

RemarksRemarksSPOSPO DPODPO BRC/BRC/

CRCCRCVECsVECs

1.1.

A & N A & N IslandsIslands(As on (As on 31-12-31-12-09)09)

100100 100100 34.7834.78 15.7315.73 Coverage of Coverage of BRCs/CRCs and BRCs/CRCs and VECs is poor.VECs is poor.Coverage of 2009-Coverage of 2009-10 yet to be 10 yet to be completed.completed.

2.2. Andhra Andhra PradeshPradesh

100100 100100 100100 100100OKOK

3.3. ArunachArunachal al PradeshPradesh

00 2525 66 1.421.42 Need for increasing Need for increasing coverage of Units coverage of Units under Internal Audit.under Internal Audit.

ContdContd……

S. No.S. No.States/States/UTsUTs

Percentage of coverage of Internal Percentage of coverage of Internal Audit at various levels.Audit at various levels.

RemarksRemarksSPOSPO DPODPO BRC/BRC/

CRCCRCVECsVECs

4.4. AssamAssam

00 4.344.34 0.190.19 00 Concurrent audit Concurrent audit commenced from the commenced from the middle of 2009-10.middle of 2009-10.Coverage of units Coverage of units under Internal Audit under Internal Audit is not adequate.is not adequate.

5.5. BiharBihar

100100 8484 00 00 CA firm was to be CA firm was to be appointed for I.A. for appointed for I.A. for the year 2009-10. the year 2009-10.

ContdContd……

S. No.S. No. States/UTsStates/UTs

Percentage of coverage of Percentage of coverage of Internal Audit at various levels.Internal Audit at various levels.

RemarksRemarks

SPOSPO DPODPO BRC/BRC/CRCCRC

VECsVECs

6.6.ChandigarhChandigarh

00 00 100100 00 Internal Audit Internal Audit completed upto completed upto 31.03.201031.03.2010

7.7.ChattisgarhChattisgarh

00 66.6766.67 00 Need for coverage of Need for coverage of SPO, BRCs/CRCs SPO, BRCs/CRCs and VECsand VECs

8.8. D & N HD & N H(As on 31-(As on 31-12-09)12-09)

100100 100100 6.256.25 00 Need for increasing Need for increasing of coverage of of coverage of BRCs/CRCs and BRCs/CRCs and VECs under Internal VECs under Internal Audit.Audit.

ContdContd……

S. No.S. No.States/States/UTsUTs

Percentage of coverage of Internal Percentage of coverage of Internal Audit at various levels.Audit at various levels.

RemarksRemarksSPOSPO DPODPO BRC/BRC/

CRCCRCVECsVECs

9.9.Daman & Daman & DiuDiu

00 00 00 00Non-Starter in Non-Starter in Internal Audit.Internal Audit.CA firm is to be CA firm is to be appointed for the appointed for the internal audit purposeinternal audit purpose

10.10. DelhiDelhi

100100 00 00 00 Need for coverage of Need for coverage of BRCs/CRCs under BRCs/CRCs under Internal Audit.Internal Audit.Period covered in Period covered in Internal Audit to be Internal Audit to be indicated.indicated.

ContdContd……

S. No.S. No.States/States/UTsUTs

Percentage of coverage of Internal Percentage of coverage of Internal Audit at various levels.Audit at various levels.

RemarksRemarksSPOSPO DPODPO BRC/BRC/

CRCCRCVECsVECs

11.11. GoaGoa

Overall 0.48%Overall 0.48% Coverage of Internal Coverage of Internal Audit is poor.Audit is poor.Need for increasing Need for increasing coverage of Units coverage of Units under Internal Audit.under Internal Audit.

12.12. GujaratGujarat

Overall 75%Overall 75%Need for increase of Need for increase of coverage of VECs coverage of VECs under Internal Audit.under Internal Audit.

ContdContd……

S. No.S. No. States/UTsStates/UTs

Percentage of coverage of Percentage of coverage of Internal Audit at various Internal Audit at various levels.levels.

RemarksRemarksSPOSPO DPODPO BRC/BRC/

CRCCRCVECsVECs

13.13. HaryanaHaryana

00 100100 2.862.86 00 Coverage of SPO, Coverage of SPO, BRCs/CRCs and BRCs/CRCs and VECs under Internal VECs under Internal Audit needs Audit needs improvement.improvement.

14.14.Himachal Himachal PradeshPradesh

00 100100 00 00 Coverage of SPO, Coverage of SPO, BRCs/CRCs and BRCs/CRCs and VECs under Internal VECs under Internal Audit should be Audit should be undertakenundertaken

ContdContd……

S. No.S. No. States/UTsStates/UTs

Percentage of coverage of Percentage of coverage of Internal Audit at various levels.Internal Audit at various levels.

RemarksRemarksSPOSPO DPODPO BRC/BRC/

CRCCRCVECsVECs

15.15.

Jammu & Jammu & KashmirKashmir(As on 30-(As on 30-09-09)09-09)

State must initiate State must initiate action for action for commencement of commencement of Internal Audit either Internal Audit either through in house through in house team or CA firm.team or CA firm.

16.16. JharkhandJharkhand

100100 100100 00 00 State must initiate State must initiate action for coverage action for coverage of BRCs/CRCs and of BRCs/CRCs and VECs as per para VECs as per para 104.5 of FM&P 104.5 of FM&P Manual.Manual.

ContdContd……

S. No.S. No. States/UTsStates/UTs

Percentage of coverage of Percentage of coverage of Internal Audit at various Internal Audit at various levels.levels.

RemarksRemarks

SPOSPO DPODPO BRC/BRC/CRCCRC

VECsVECs

17.17. KarnatakaKarnataka

100100 6363 6262 5252

SSA has appointed SSA has appointed 04 CA firms to take 04 CA firms to take up the concurrent up the concurrent audit. audit. 23810 VECs will 23810 VECs will be audited during be audited during 2010-11.2010-11.Need for Need for concurrent audit.concurrent audit.

ContdContd……

S. No.S. No. States/UTsStates/UTs

Percentage of coverage of Percentage of coverage of Internal Audit at various levels.Internal Audit at various levels.

RemarksRemarks

SPOSPO DPODPO BRC/BRC/CRCCRC

VECsVECs

18.18. KeralaKerala

00 57.1457.14 00 00Need for coverage of Need for coverage of BRCs/CRCs and BRCs/CRCs and VECs under Internal VECs under Internal Audit.Audit.

19.19. LakshadeepLakshadeep

00 00 2525 2020 Need for coverage of Need for coverage of SPO, DPOs, SPO, DPOs, BRCs/CRcs and BRCs/CRcs and VECs under Internal VECs under Internal Audit.Audit.

ContdContd……

S. No.S. No. States/UTsStates/UTs

Percentage of coverage of Percentage of coverage of Internal Audit at various Internal Audit at various levels.levels. RemarksRemarks

SPOSPO DPODPO BRC/BRC/CRCCRC

VECsVECs

20.20.Madhya Madhya PradeshPradesh

Need for Need for commencement of commencement of Internal Audit on Internal Audit on concurrent basis.concurrent basis.

21.21. MaharashtraMaharashtra

00 00 1717 55 Need for concurrent Need for concurrent Internal Audit.Internal Audit.Need for increasing Need for increasing coverage of SPO, coverage of SPO, DPOs, BRCs/CRcs DPOs, BRCs/CRcs and VECs under and VECs under Internal Audit as per Internal Audit as per para 105.4 of para 105.4 of FM&P Manual.FM&P Manual.

ContdContd……

S. No.S. No. States/UTsStates/UTs

Percentage of coverage of Percentage of coverage of Internal Audit at various levels.Internal Audit at various levels.

RemarksRemarks

SPOSPO DPODPO BRC/BRC/CRCCRC

VECsVECs

22.22.ManipurManipur(As on 30-09-(As on 30-09-09)09)

100100 100100 13.4613.46 00 Coverage of Coverage of BRCs/CRcs and BRCs/CRcs and VECs under Internal VECs under Internal Audit is very Audit is very inadequate which inadequate which needs improvement.needs improvement.

23.23. MeghalayaMeghalaya

100100 100100 100100 00

ContdContd……

S. No.S. No. States/UTsStates/UTs

Percentage of coverage of Percentage of coverage of Internal Audit at various levels.Internal Audit at various levels.

RemarksRemarksSPOSPO DPODPO BRC/BRC/

CRCCRCVECsVECs

24.24. MizoramMizoram

00 00 00 00 Coverage of SPO, Coverage of SPO, DPOs, BRCs/CRCs DPOs, BRCs/CRCs and VECs is poor and VECs is poor which needs which needs improvement.improvement.

25.25. NagalandNagaland

Non-starter in Non-starter in Internal Audit.Internal Audit.Need for Need for appointment of CA appointment of CA firm for Internal firm for Internal Audit on priority.Audit on priority.Present Status ?Present Status ?

ContdContd……

S. No.S. No.States/States/UTsUTs

Percentage of coverage of Percentage of coverage of Internal Audit at various levels.Internal Audit at various levels.

RemarksRemarksSPOSPO DPODPO BRC/BRC/

CRCCRCVECsVECs

26.26. OrissaOrissa

100100 100100 1212 1515 Coverage of Coverage of BRCs/CRCs and BRCs/CRCs and VECs under Internal VECs under Internal Audit needs Audit needs improvement.improvement.

27.27. PuducherryPuducherry

100100 100100 00 00 SPO and DPO upto SPO and DPO upto January 2010January 2010BRCs – upto February BRCs – upto February 1010CRCs – upto February CRCs – upto February 1010Coverage of Coverage of BRCs/CRCs and VECs BRCs/CRCs and VECs under Internal Audit under Internal Audit needs immediate needs immediate attention.attention.

ContdContd……

S. No.S. No.States/States/UTsUTs

Percentage of coverage of Internal Percentage of coverage of Internal Audit at various levels.Audit at various levels.

RemarksRemarksSPOSPO DPODPO BRC/BRC/

CRCCRCVECsVECs

28.28. PunjabPunjab

100100 1515 77 22 Coverage of Coverage of BRCs/CRCs and BRCs/CRCs and VECs under Internal VECs under Internal Audit needs Audit needs improvement.improvement.

29.29.

RajasthanRajasthan(As on (As on 31-12-31-12-09)09)

00 28.1228.12 00 00 Coverage of SPO, Coverage of SPO, BRCs/CRCs and VECs BRCs/CRCs and VECs to be taken up for to be taken up for 2009-102009-10Internal Audit Internal Audit completed upto 2008-completed upto 2008-0909Internal Audit for 2009-Internal Audit for 2009-10 and 2010-1110 and 2010-11 to be to be commenced.commenced.

ContdContd……

S. No.S. No.States/States/UTsUTs

Percentage of coverage of Internal Percentage of coverage of Internal Audit at various levels.Audit at various levels.

RemarksRemarks

SPOSPO DPODPO BRC/BRC/CRCCRC

VECsVECs

30.30. SikkimSikkim

100100 100100 00 3333

Internal Audit done Internal Audit done upto 2007. No upto 2007. No concurrent concurrent Internal Audit.Internal Audit.

Need for coverage of Need for coverage of BRCs/CRCs and BRCs/CRCs and VECsVECs

Action Plan for Action Plan for Internal Audit?Internal Audit?

ContdContd……

S. No.S. No.States/States/UTsUTs

Percentage of coverage of Internal Percentage of coverage of Internal Audit at various levels.Audit at various levels.

RemarksRemarksSPOSPO DPODPO BRC/BRC/

CRCCRCVECsVECs

31.31.Tamil Tamil NaduNadu

00 100100 100100 00 Internal Audit not Internal Audit not conduted from 2006-conduted from 2006-07 onwards.07 onwards.Need for Need for commencement of commencement of Internal Audit for Internal Audit for 2009-10 onward on 2009-10 onward on top priority.top priority.Action plan of State Action plan of State for Internal Audit ?for Internal Audit ?

ContdContd……

S. No.S. No.States/States/UTsUTs

Percentage of coverage of Internal Percentage of coverage of Internal Audit at various levels.Audit at various levels.

RemarksRemarksSPOSPO DPODPO BRC/BRC/

CRCCRCVECsVECs

32.32. TripuraTripura

Overall 90.66Overall 90.66 Break up of coverage Break up of coverage of units under of units under Internal Audit to be Internal Audit to be given by State.given by State.

33.33.Uttar Uttar PradeshPradesh

Overall 3.53Overall 3.53 Coverage of units Coverage of units under Internal Audit under Internal Audit to be increased.to be increased.

Breakup of units to Breakup of units to be given by State.be given by State.

Period of Internal Period of Internal Audit to be given by Audit to be given by indicating month.indicating month.

ContdContd……

S. No.S. No. States/UTsStates/UTs

Percentage of coverage of Percentage of coverage of Internal Audit at various levels.Internal Audit at various levels.

RemarksRemarksSPOSPO DPODPO BRC/BRC/

CRCCRCVECsVECs

34.34.UttarakhanUttarakhandd

100100 100100 43.7543.75 17.9917.99 Coverage of VECs Coverage of VECs under Internal Audit under Internal Audit needs improvement.needs improvement.

35.35.

West West BengalBengal(As on 31-(As on 31-12-09)12-09)

00 3030 3.743.74 5.165.16 Coverage of units Coverage of units under Internal Audit under Internal Audit needs improvement.needs improvement.

Internal Audit should Internal Audit should be conducted on be conducted on concurrent basis.concurrent basis.

Thank youThank you