1 | Page Annual Administrative Report of Local Audit Department for the year 2015-16 (i) Particulars of organization, function and duties:- It is a State Govt. Department meant to conduct the audit income/expenditure of Local Funds, which are normally not a part of Consolidated Fund of the State and are not audited by AG. The audit of Universities and H.P. Board of School Education, Marketing Board and five major Market Committees is conducted by this department under pre-audit system. The AG generally does not conduct the audit of these institutions. The department is responsible to conduct the audit of following institutions: Name of Institutions/ Funds 1. H.P. University, Shimla. 2. Ch. Sarwan Kumar H.P. Krishi Vishav Vidyalya, Palampur. 3. Dr. Y.S. Parmar University of Horticulture & Forestry Nauni, Solan 4. H.P. Board of School Education. 5. H.P. Marketing Board. 6. Market Committees. 7. (a) Govt Educational Institutions(Pupil Funds) (b) Sanchiyaka Accounts of Schools /Colleges 8. H.P. Hindu Public Religious Institutions and Charitable Endowments 9. HIMUDA 10. Muncipal Corporation Shimla 11. Nagar Parishads /Panchayats 12. H.P. Poly Technical pupil’s Fund and ITI”s 13. H.P. Technical Education Board. 14. The H.P. State Legal Services Authority. 15. Tourism Development Board 16. Fish Farmers Development Agency 17. H.P. Homeopathic Council 18. H.P. Academy of Arts Cultural & Language. 19. CM Relief Fund/Distt Relief Fund. 20. CM”s Sainik Welfare Fund. 21. H.P. Sectt. Canteen 22. Fair & Festivals 23. H.P. Veterinary Council 24. Board of Ayurveda and Unani System of Medicine. 25. H.P. Defence Forces Benevolent Fund Flag Day Fund 26. Rajya Sanik Board Special Fund for R.R. and Sanik Rest House Fund. 27. Small Saving Prize money in all districts, Distt. Sports Cultural Educational Library & Other Development Fund. 28. E-Governances 29. Indira Gandhi Complex Shimla . 30. Mountaineering Institutions & Allied Sports, Manali. 31. HIMCOPS, Shimla
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Annual Administrative Report of Local Audit Department for the year 2015-16
(i) Particulars of organization, function and duties:-
It is a State Govt. Department meant to conduct the audit income/expenditure of Local Funds, which are normally not a part of Consolidated Fund of the State and are not audited by AG. The audit of Universities and H.P. Board of School Education, Marketing Board and five major Market Committees is conducted by this department under pre-audit system. The AG generally does not conduct the audit of these institutions. The department is responsible to conduct the audit of following institutions:
Name of Institutions/ Funds
1. H.P. University, Shimla. 2. Ch. Sarwan Kumar H.P. Krishi Vishav Vidyalya, Palampur. 3. Dr. Y.S. Parmar University of Horticulture & Forestry Nauni, Solan 4. H.P. Board of School Education. 5. H.P. Marketing Board. 6. Market Committees. 7. (a) Govt Educational Institutions(Pupil Funds)
(b) Sanchiyaka Accounts of Schools /Colleges 8. H.P. Hindu Public Religious Institutions and Charitable Endowments 9. HIMUDA 10. Muncipal Corporation Shimla 11. Nagar Parishads /Panchayats 12. H.P. Poly Technical pupil’s Fund and ITI”s 13. H.P. Technical Education Board. 14. The H.P. State Legal Services Authority. 15. Tourism Development Board 16. Fish Farmers Development Agency 17. H.P. Homeopathic Council 18. H.P. Academy of Arts Cultural & Language. 19. CM Relief Fund/Distt Relief Fund. 20. CM”s Sainik Welfare Fund. 21. H.P. Sectt. Canteen 22. Fair & Festivals 23. H.P. Veterinary Council 24. Board of Ayurveda and Unani System of Medicine. 25. H.P. Defence Forces Benevolent Fund Flag Day Fund 26. Rajya Sanik Board Special Fund for R.R. and Sanik Rest House Fund. 27. Small Saving Prize money in all districts, Distt. Sports Cultural Educational
(ii) Powers and Duties of Officers and Employees of the Department :
The department functions under the overall administrative control of Additional Chief Secretary (Finance) to the Govt. of H.P. Director-cum-Examiner, Local Fund Accounts: - Special Secretary (Finance) holds the
charge of the post of Director-cum-Examiner, Local Fund Accounts, H.P., Shimla. He is
also the Head of the Department.
OFFICERS/OFFICIALS POSTED IN H.Q. OFFICE OF THE LOCAL AUDIT DEPARTMENT : Additional Director: He is the Head of the Office as well as Controlling Officer of the employees of the department who are subordinate to him. Deputy Director-I: - He is the incharge of the Technical Section. He is responsible for the conducting audit of HIMUDA and vetting of Audit Reports of all the three Universities & Board of School Education Dharamshala, Urban Local Bodies and audit report of educational institutions pertaining to District Solan and Sirmaur and other work as allotted by higher authorities. Deputy Director –II: - He is responsible for vetting the audit reports of HP Marketing Board Shimla, Market Committees, Temple Trusts, E-Governance, Technical Education Board Dharamshala and audit report of educational institutions pertaining to the District Chamba, Una and Kangra and all other major miscellaneous institutions and any other work allotted by higher authorities. Assistant Director: - He is functioning as DDO as well as incharge of Administration and Accounts Section. Besides, he is responsible for vetting of Audit reports of all Govt. Schools/ Colleges, ITI & Polytechnic pertaining to the District Kullu, Mandi, Bilaspur, Hamirpur, Lahul-Spiti, Dehra Circle of Kangra District & Kinnaur District and all other smaller miscellaneous institutions and disposing any other work allotted by higher authorities from time to time . Section Officer (Establishment):- He is holding the charge of the Administration and Accounts Section. Section Officer (Technical Section): He is holding the charge of the Technical Section of the H.Q. Office. Jr. Auditors: - Functioning as dealing Assistants of Accounts, Establishment and Technical Sections in the H.Q. Office of the Local Audit Department. Clerks :- Typing work of drafts and comparision of Audit Notes. They also function as Diarist and Despatcher etc.
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THE OFFICERS POSTED IN THE RESIDENT AUDIT SCHEMES: Joint Controller/ Deputy Controller/ Assistant Controller and Section Officers are functioning as incharges of the Resident Audit Schemes in the case of Universities, H.P. Board of School Education, Marketing Board and Market Committees respectively. The function of these Officers is to conduct the audit of concerned institution and supervision of the work of the subordinate staff posted there.
JUNIOR AUDITORS POSTED IN RESIDENT AUDIT SCHEMES:
Junior Auditors posted in Resident Audit Schemes conduct the pre-audit/post audit in the Resident Audit Schemes. OFFICERS/OFFICIALS POSTED IN THE FIELD:- Assistant Controllers/Section Officers and Junior Auditors have been posted in the field audit circles to conduct the post audit of the institutions under auditorial jurisdiction of the Local Audit Department. Besides, Additional Director/Deputy Director/Assistant Director also supervises the Audit Parties from time to time.
(iii) Procedure followed in the decision making process, including channels of supervision and accountability: The correspondence received in the department is processed by the dealing Assistant (Jr. Auditors/Clerks) who put up the same to the Section Officer/Assistant Director/Deputy Directors as the case may be, and the same is finally disposed of at the level of Additional Director or Director or Principal Secretary (Finance) to the Govt. of H.P, depending upon the importance of the case.
In Resident Audit Schemes the initial work of conducting pre/post audit is processed by the Auditors and put up to Section Officer/Assistant Controller/Deputy Controller/Joint Controller as the case may be for scrutiny and final disposal. In circles, incharges of the audit parties are required to take on the spot decisions for conducting post audit depending upon the nature of the cases. However, the staff of Resident Audit Schemes as well as field parties work under the overall control and supervision of the Headquarter of the Department.
(iv) The norms set by it for the discharge of its functions: The norms to conduct the pre-audit/post audit have been framed/issued by the department to the staff posted for conducting the audit. The norms fixed by the department are as under:
1. Time allotment for conducting the audit. 2. Rates of charging of audit fees. 3. Quantum of audit prescribed for pre-audit and post audit of the various institutions. 4. Month Selection criteria for detailed check in the audit. 5. The department conducts the pre and post audit of the institutions under its auditorial
jurisdiction as per procedures laid down in the Acts/Manuals/ Ordinances/Statutes/Rules of concerned institutions and instructions issued by the respective institutions/Govt. from time to time.
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(v) Rules, Regulations, Instructions, Manuals and Records held by it or under its control :
The Department follows the Govt. Rules, Instructions, and Guidelines issued from time to time in its day-to-day functioning. The department also follows the guidelines contained in the H.P. LAD Audit Code/Manual.
(vi) A statement of the categories of the documents that are held by it or under its control :
1. Service record related to its employees. 2. Audit notes of the various institutions under the auditorial jurisdiction of the department. 3. Annual Administrative Report of Local Audit Department. 4. Record of Demand and Collection of Audit Fee due and realized from the various institutions under the auditorial jurisdiction of the Department.
(vii) The particulars of any arrangement that exists for consultation with, or representation by the members of the public in relation to the formulation of its policy or administration thereof : The department is primarily responsible to conduct the pre/post audit of the institutions under jurisdiction of the department and special audit, if any, assigned by the Govt. from time to time and it does not have direct public dealing.
(viii) A statement of the board, councils, committees and other bodies consisting of two or more person constituted as its part of or for the purpose of its advice and as to whether meeting of those Boards councils, Committees and other bodies are open to the public or the minutes of the such meetings are accessible for public : The requisite information may be treated as nil, since no board, councils, committees and other bodies consisting of two or more persons have been constituted in this department.
(ix) A directory of its Officers and Employees : A directory of the Local Audit Department is enclosed as per Annexure – “B”
(x) The monthly remuneration received by each of its Officers and Employees including the system of compensation as provided in its regulations : The pay scales as sanctioned by H.P. Govt. for its employees have been made applicable in this department. No extra remuneration over and above the pay scales is in vogue.The post-wise pay band and grade pay of various posts in the department may, however, be seen at Annexure-”C” The Article Assistants engaged by the department for conducting the field audit work are paid remuneration @ Rs. 650/- per working day as per scheme approved by the Govt.
(xi) The budget allocated to each of its agency, indicating the particulars of all plans, proposed expenditures and reports on disbursements made : Budget is allocated to this department for meeting the expenditure of its establishment and affairs connected there with. There is no agency working under its control to whom the budget allocation is required to be made by the department or the Govt.
(xii) The manner of execution of subsidy programmes, including the amount allocated and the details of beneficiaries of such programmes ;
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Required information may be treated as nil as no subsidy programmes are handled by this department.
(xiii) Particulars of recipients of concession, permits or authorizations granted by it ; No concession, permits or authorization are granted by this department.
(xiv) Details in respect of the information available to or held by it, reduced in an electronic form : The record of the department, at present, has been kept either in manuscript or in typed form and gradually facilities are being explored to convert the record in electronic form.
(xv) The particulars of facilities available to citizens for obtaining information, including the working of a library or reading room, if maintained for public use. All citizens can have the information from the department under RTI Act. However, there is no library or reading room facility available in the department.
(xvi) The names, designations and other particulars of the Appellate Authority Public Information Officers & Assistant Public Information Officer in respect of Local Audit Department, H.P.
Headquarter Office :
Sr.
No.
Name and Designation of Public information Officer & Assistant Public
information Officer (PIO & APIO)
Complete Office Address
Office Telephone No.
1. Sh. Rajesh Sharma, Director, Local Audit Department Appellate Authority
Local Audit Department Kasumpti,Shimla-9
0177-2620757
2. Sh. Anil Dutt Sharma, Additional Director, (Public Information Officer)
Local Audit Department Kasumpti, Shimla-9.
0177-2620046
3. Sh. Padam Singh Kanwar Deputy Director (Assistant Public Information Officer)
Local Audit Department Kasumpti,Shimla-9
0177-2620881
Public Information Officer of the Resident Audit Schemes of the Local Audit Department, H.P.
(xvii) Such other information as may be prescribed under the Act. Nil Other Important Informations of the Department:- 1. Position of audit conducted :
During the period under report the audit of 264 institutions was conducted by the department. 2. Staff Position: The total sanctioned strength of the staff was 134 as on 31.3.2016 out of which 104 were filled up and 30 posts were lying vacant. 3. Empanelment of Article Assistants for outsourcing of audit works : The Govt. has framed a policy/scheme of outsourcing audit work by empanelling suitable persons as Article Assistants with commerce background Graduate/Post Graduate on assignment basis. 4. Income and Expenditure of the Department : During the period under report, the position of income and expenditure was as under:
Year Budget/ Expenditure of the department
Govt. Revenue generated in the shape of audit fee
by the department
Percentage of revenue generated against
expenditure.
2015-16 5,52,10,309 2,23,30,081 40.44
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28 | P a g e
Annexure-”A”
Audit conducted by the Local Audit Department under the provision in respective Acts/Rules/Notifications and instructions of the Government
Sr.No
Name of Institutions/ Funds Act/Letter No./Notification/Instructions
1. H.P. University, Shimla. Under Section 29(1) of H.P. University Act, 1970. 2. Ch. Sarwan Kumar H.P.
Krishi Vishav Vidyalya, Palampur.
Under Section 45(3) of H.P. Universities of Agriculture Hort. & Forestry Act read with the provisions relating to audit contained in University”s Statutes framed thereunder
3. Dr. Y.S. Parmar University of Horticulture & Forestry Nauni, Solan
Section 45(3) of H.P. Universities of Agriculture Hort. & Forestry Act read with the provision contained under section 13.2 of the University”s Statutes framed there under
4. H.P. Board of School Education.
Under Section 48(2) - A of H.P. Board of School Education Act, 1968.
5. H.P. Marketing Board. U/S 48(2) H.P. A & Hort. Produce Marketing Act, 2005 6. Market Committees. Under Section 100 (3) of rules framed under Agriculture
Produce Marketing Act – 1971 . 7
(A) Govt Educational Institutions(Pupil Funds)
Under Rule 136(b) of H.P. Education Code.
(B) Sanchiyaka Accounts of Schools /Colleges
Vide letter No.Fin-2-C(a)-55-6684, dated 9-9-96
8. H.P. Hindu Public Religious Institutions and charitable Endowments
Under Section 23(2)C(ii) of H.P. Religious institutions and charitable endowments Act, 1984 as amended by notification No. Bhasha-A(D)-3/85-II, dated 17-1-1989 F/B(P-173)
9. HIMUDA Notification No.H SG-4(d)1/92-II dated 13-9-04(under Sub Section 3 of Section 28 of H.P. Housing & Urban Development Authority Act, 2004(Act No.9 of 2004)
10. Muncipal Corporation Shimla Sub Section 3 of Section 161 MC Act 1994 amended made vide Act No. -19. of 2007 - Notification No.1-376/81–Fin(LA)–Vol-4] Date 16.10.2008
11 Nagar Parishads /Panchayats Sub Section 1 of Section 255 of Municipal Act, 1994- Notification No.1-376/81–Fin(LA)–Vol-4] Date 16.10.2008
12. H.P. Poly Technical pupil”s Fund and ITI”s
Vide Rule 7 of notification No.STV(I.T)F(5)-5/85 dated 4-11-1986
13. H.P. Technical Education Board.
Under Section 20 of H.P. Takniki Shiksha Board, Act 1986
14. (a) The H.P. State Legal Services Authority.
H.P. State Legal Services Authority & Regulation 1996 under section 8(5)
15. Tourism Development Board Under Section 14(2) of H.P. Tourism Development and Registration Act. -2002
16. Fish Farmer”s Development Agency
GIA Rules No.5 (3) notified vide No. Fish-F (5)-1/82-Vol-1 dated 29-3-86.
17. H.P. Homeopathic Council Under Rule 26 of H.P. Homeopathic Practitioner Rules, 1983
29 | P a g e
18. H.P. Academy of Arts Cultural & Language.
Under Section 20 of Constitution notified vide Govt. Deptt. of Languages & Cultural affairs vide No. LCA(9)-2/84, dated 10-12-1984 F/F.(P-207)
19. CM Relief Fund/Distt Relief Fund.
Vide instruction No. 8 of the Fund
20. CM”s Sainik Welfare Fund. Vide Govt. of HP(GAD-E-Section)Notification No. GAD-E(C)8/99 dt.2-11-99
21. H.P. Sectt. Canteen Letter No. Per(SA-I)F(6)-1/84, dated 8-5-1998,18-3-88,16-10-99
22. Mela Festival Accounts No. Language-C(13)_-2/92-loose, dated 11-5-99 from F.C.-cum-Secy.LAC
23. H.P. Veterinary Council Notified in GIA Rules of HP Veterinary Council vide notification No. AHY-A(5)5/86 dated 3-1-94
24. Board of Ayurveda and Unani System of Medicine.
Letter No. H & FW(c)(1)-21/76 dated 22-6-1977.
25. H.P. Defence Forces Benevolent Fund Flag Day Fund
Vide Rule no.9 of the Rules for utilization of the fund notified vide notification No.11-58/66-GAD”A” dated 19-10-1977
26. Rajya Sanik Board Special Fund for R.R. and Sanik Rest House Fund.
Under H.P. Defence Security relief Fund National Security Relief Fund vide instruction No.9.
27. Small Saving Prize money in all Distt. Distt. Sports Cultural Educational Library & Other Development Fund.
Letter No. Fin(C) 15-25/77(w & M) dated 29-12-1978
28 E-Governances Notification no.-TPT-F(1)2/2000 –E-Governance Date -03-09.2005
29. Indira Gandhi Complex Shimla .
Director Youth Services and Sport vide letter no. -4-31/83 Y.S.S. 4388 Date -09/07/2003 .
Notification GAD -3 –C (4) -13/76 Date -18.03.1978
31. HIMCOPS, Shimla Vide Directorate Police Communication and Technical Services H.P. Vide Letter no. 4142 date -25.03.2011 as decided by meeting at Governing body of HIMCOPS as on 11.03.2011
30 | P a g e
Annexure – B
Directory of the Officers/Officials of the Local Audit Department
(1) Headquarter Office :
Sr. No. Name and Designation Address Office Telephone No. 1. Sh. Rajesh Sharma, Director 0177-2620757 2. Sh. Anil Dutt Sharma, Additional Director 0177-2620046 3. Sh. Padam Singh Kanwar,Deputy Director 0177-2620881 4 Sh. Suneel Kumar Angra, Deputy Director 0177-2620881 5 Sh. Gian Chand Sharma, Assistant Director 0177-2620046 6 Sh. Anil Kumar Sharma, Section Officer 0177-2620046 7. Sh. Sharwan Kumar, Section Officer 0177-2620881
(2) Resident Audit Schemes of the Local Audit Department, H.P.