'Good audit system for good governance'
Source: The Sangai Express / DIPR
Imphal, July 23 2016 :
A
good audit system ensures good
governance, said Y Indramani,
Director of Local Fund Audit
during a press conference held
here today at DIPR premises,
Moirangkhom organized by
DIPR.
He said, in view of the
present Socio-economic
condition of the state and
utilization of huge amounts of
money for various
developmental programmes/
schemes in both Rural and
Urban sectors, the role of audit
has become very important.
The responsibility of audit
is not only to verify the accu-
racy and com
pleteness of
accounts maintained but also
to disclose in a clear and firm
language the defalcation,
misappropriation, fraud or
misuse of public fund, if any
by the authority concerned
that come to the notice of the
auditors.
Such disclosure will
act as a deterrent to the ten-
dency of the unscrupulous
offices to commit irregulari-
ties in the sphere of financial
administration, he added.
The recommendation/sug-
gestions of audit will help
the executive/local authorities
to be prudent while spending
public money, to remain cau-
tions, to maintain integrity
and uprightness in financial
transactions.
The audit func-
tions as a guide in the matter
of financial administration of
local authorities/offices in-
stead of being fault finding
machinery.
The works taken
up by the Government has
ensured smooth functioning
of various Government of-
fices, he added.
During the period from
2001-02 to 2015-16, the Di-
rectorate has audited 1,953
number of offices �the
break up being 685 non
Government offices and
1,268 Government offices.
The Local Fund Audit has
conducts special audit in con-
nection with vigilance cases,
as requisitioned by the Gov-
ernment/Department/other
offices.
It also verifies service
books for about 43,326
Group-C and Group-D State
Government employees for
granting ACP scheme wef
May 9, 2007.It also regulates
pay for work charge employ-
ees for
five engineering
Departments, verifies service
books in respect of all State
Government employees.
The Directorate is also
authorized to audit the ac-
counts of the Government
offices and depending on the
Annual Audit Plan for the
year from 2015-15 onwards,
the monthly audit plan is pre-
pared and intimated to the
auditee units at least 15 days
before commencement of au-
dit.
The mandatory/statutory
institutions to be audited are
Zilla Parishads, Gram
Panchayats and Urban Local
Bodies, other local bodies
(viz aided Colleges, PDA,
MTDC, MDS, DRDAs,
District Councils, Children
Homes etc).
Apart from the above
statutory audit, the Local
Fund Audit has also been en-
trusted with non-statutory
audit of accounts of about
932 (as per DDO list fur-
nished by the Director,
Treasury and Accounts)
number of State Government
offices.
The total number of
auditee units is 1,191.
The department is facing
shortage of staff hence it
faces problems in carrying
out all the audit works.
It
also fa
ces problems related
to postal delay, noncoopera-
tion to the audit party such as
non production of records,
absence of subordinate staff,
reluctance to discuss the audit
objections etc concealment of
records such as fund/kind
received from other offices in
the form of cheque/cash or
articles for specific
purpose(s).
It also faces prob-
lems related to non furnishing
of audit compliances by the
offices concerned, non prepa-
ration of annual statement of
accounts for non Government
offices, incomplete writing of
cash books by the auditee
units, untimely submission of
utilisation certificate due to
lack of information or other
reasons.
The Department has
powers to summon produc-
tion of document, appear in
person, sign a declaration.
The Department of Local
Fund Audit mandated the
audit of accounts of local
authority under the provision
of the Manipur Local Fund
(Accounts & Audit) Act,
1976 to make better provision
for the audit and safeguarding
the local fund of Manipur and
the auditing works of the De-
partment was also extended
to State Government offices
since 1989.
For fulfilment of TG&S
under 13th and 14th Finance
Commission's recommenda-
tion, the Department has
prepared Annual Audit Plan
for the year 2015-16, audit is
conducted on the basis of the
Annual Approved Audit Plan
and the Department has sub-
mitted Annual Audit
Inspection Report for the year
2015-16 on Panchayati Raj (ie
41 nos of PRI Units audited)
and Urban Local Bodies (ie
19 nos of ULB offices au-
dited) to the Government.
Sorokhaibam Geetmala, Jt
Director and L Tomcha, Au-
ditor also attended the press
conference.
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