SCOPE OF AUDIT
A. While conducting
audit of expenditure, we examine:
1.
Provision of Funds, to ascertain whether the moneys
shown disbursed in the accounts were legally appropriated for the purpose for which
it was allocated by the legislature and to see whether suitable and adequate arrangements
exist in all the deptts. of the Govt. for the control of expenditure.
2.
Rules and Regulations, to verify that expenditure
incurred is in accordance with the rules and regulations framed to regulate the
procedure for spending public money.
3.
Sanctions to expenditure to see that every expenditure
incurred was with the approval of the competent authority vested with the powers
to sanction such expenditure.
4.
Propriety of expenditure to bring to light not only
cases of clear irregularity but also every matter which in its judgment appears
to involve improper expenditure or waste of public money or stores even if the accounts
maintained for the purpose are in order and no obvious irregularity has occurred.
5.
Efficiency Cum Performance to see that Govt. programmes
have achieved the desired objective at an optimum cost and given the intended benefits.
B. In respect of audit
of Receipts and Revenues, we ensure that:-
i. Adequate
regulations and procedures have been framed by the Government /department to secure
an effective check on assessment, collection and proper allocation of taxes and
that these are actually being followed;
ii.
Sums due are regularly recovered and checked against demands;
iii.
Sums due are duly credited to the Govt. account.
C. While conducting
audit of stores and stock accounts, we report on the department / regulations and
procedures, governing purchases, receipt, issue, custody, condemnation, sale and
stock taking of stores.
D. In respect of
Government Companies & Statutory Corporations owned or controlled by the Government
and other Non-commercial Autonomous Bodies, audit of accounts and certification
thereof is also done under sections 19 and 20 of CAG’s (DPC) Act, 1971.
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