WAD Manual English PDF

Preface This is the Second Edition of Works Audit Manual after bifurcation of the erstwhile A.G. Haryana office into the offices of The Accountant General (A&E) Haryana and Accountant General (Audit) Haryana and publication of Comptroller and Auditor General’s Manual of Standing Orders (Audit). The latest amendments/orders issued by State Government and Headquarters office up to November 1999 have been incorporated in this Manual. This Manual is primarily intended to create awareness and understanding of multifarious functions and activities performed by the staff and to equip them in the discharge of their day to day duties in Works wing. It is supplementary to the instructions contained in the various Headquarters and State codes and manuals including Manual of Instructions for Inspection of Public Works Offices and has to be read along with them. Staff of Works wing should make themselves thoroughly familiar with the instructions; but should not quote it as an authority in any of the correspondence outside the office. The material contained in the Manual may require modification in the light of further experience gained in the course of audit and subsequent orders and instructions issued by the Headquarters and State Government. The ‘Works Misc.’ section will be responsible for keeping the Manual up to date ensuring incorporation of all important orders/instructions issued from time to time. Any error or omission noticed in the Manual or any suggestion for its improvement will be appreciated and should be brought the notice of the Accountant General (Audit) Haryana through the party Accountant General (Works). Chandigarh (Ashwini Attri) Dated: Accountant General 1 CHAPTER-I General Arrangement of Works Audit Department 1.1 Introductory 1.2 Constitution of the Wing 1.4 Sectioned Strength and Distribution of Work 1.6 Handing over charge 1.7 Duties of Section Incharge 1.8 Powers of Section Incharge 1.9 Changes in the work of the office 1.10 Arrears Report 1.10.3 Appraisal Report 1.11 Calendar of Returns 1.12 Delay in dispatch of returns 1.13 Complaint against an Executive Engineer 1.14 Upkeep of Note Books. 1.15 Section Incharge’s Note Book 1.16 Access of Audit Staff to Confidential Documents. 1.16.3 Dispatch of original vouchers for investigations 1.17 Diaries and their periodical reports 1.25.1 Audit Organization 1.25.2 Selection/Review Register Audit arrangements in River Valley Projects 1.25.5 Grant of T.A. to candidates travel for appearing in Examination 1.25.6 Daily allowance for subsequently regularized of absence. 1.25.7 Letters addressed to C.A.G. 1.25.9 Monthly D.O. 1.25.11 Quarterly D.O. 1.25.12 Updating of Manuals 1.25.13 Important Office Orders 1.25.14 Important and interesting case, Annual confidential Report 1.25.15 Consignment of Records 1.25.16 Supervision by A.O/Sr.A.O./Group Officer. 1.27 Work Load Register. 1.28 Staff Proposals. 1.29 Review of Calendar of Returns. 1.30 Internal Test Audit. 1.31 Report of Director of Inspection. 1.32 List of Standard Heads. 1.35 Quarterly Meetings. 2 Annexures:- Distribution of work and proformas Norms for Working out Arrears Internal and External. CHAPHTER-II Audit Procedure 2.1 General 2.2 General checking regarding receipt of vouchers 2.5 Detailed audit of vouchers 2.6 “Schedule of Works Expenditure 2.7 Completion of Audit 2.8 Register of progress of Audit-Dispatch of Audit Notes 2.10 Test check of Accounts in the officer of the Accountant General (A&E) 2.11 Register of “Expenditure on Works” etc. 2.15 Current review of Audit 2.16 Certificate to be recorded by Auditor/Senior Auditor. CHAPTER-III AUDIT OF CLASSIFILATION 3.1 General 3.2 Important points 3.3 Allocation of Expenditure between Capital and Revenue 3.4 Contingency Fund 3.6 Lapsed deposits 3.7 Sale proceeds of out floor tickets 3.8 Upkeep of trees and shrubs 3.9 Revenue from fisheries 3.10 Katchery funds 3.11 State monuments of Historical Interest 3.13 Outlay on Telephonic Installation 3.14 Charges for sweeping Rest House compound 3.15 Maintenance of Circulars 3.16 Cost of flag and flag staffs 3.17 Cost Decoration of Government Buildings 3.18 Expenditure of Canal Dispensaries 3.19 Subsistence allowance 3.20 Classification of Frigidaire 3.22 Allocation of charges for remodeling outlets 3.24 Allocation of the cost of ceiling fans and heaters 3 CHAPTER-IV Scrutiny and Audit of Sanctions and Orders General 4.1 Audit of sanction and orders-General Instructions 4.1.6 Audit against propriety 4.1.7 Insufficient of Irregular Sanction 4.3.1 Signing of Sanctions 4.4 Ex-post-facto Sanctions 4.5.1 Audit from Higher Point of view 4.6.3 Procedure for acceptance of Sanction 4.7.1 Financial Sanction to Major works 4.8 Residence of Minor Officials of Governor House 4.9 Technical Stations 4.10 Rules applicable to the grant of sanctions to works expenditure 4.11 Memo of Estimates 4.12 Allotment of Funds-Ne Works 4.13 Interference by Government/Higher authority where powers have been delegated to subordinate 4.14 Expenditure on small work 4.16 Purchase of Electric fans 4.17 Waiving recovery of rent 4.23 Report of losses 4.24 Loss of Accounts Record 4.25 Cases of defalcations. CHAPTER-V Audit of Schedule Dockets and Vouchers 5.1 General 5.2 Schedule Dockets 5.3 Out turn from Works 5.4 Rent for leased buildings 5.5 Railway freight-checking thereof 5.6 Letter of credit 5.7 Stores purchased by the RESEARCH Laboratory 5.8 Audit of payment in respect of Electric Stores 5.9 Checking of contractor’s bill-Instructions thereof 5.10 Checking of vouchers for refund and securities instructions regarding 5.11 Consumption statement. 4 CHAPTER-VI Grant-in-Aid 6.1 Procedure for Audit 6.2 Conditional grants-in-aid 6.3 Scrutiny of expenditure incurred by the Grantee. CHAPTER-VII Audit of Expenditure 7.1 General 7.2 Recovery of private calls-reduction in Expenditure 7.3 Contingent grant of canal Dispensaries 7.4 Artificers 7.7 Typewriters, Duplicators, copying machines and accessories-Inspection and repairs thereof 7.8 Incidence of Law charges on Civil suits 7.9.1 Making temporary walls in Residential buildings 7.9.2 Traffic round-about Island 7.10 Deposit works 7.11 Rules for STATE Waste Land 7.12 Contract Agreements-Important Points to be seen during audit 7.18 Remission of Abatement 7.22 Tenders for Brick Burning 7.25 Action to be taken for any dispute 7.27 Demurrage charges 7.28 Speedy payment for purchases 7.30 Use of Government furniture 7.32 Economy in Expenditure 7.34 Grant of overtime allowance to peons 7.35 Levy of Toll-Tax 7.36 Expenditure on Aerial Survey 7.44.2 License fee for Government accommodation 7.44.3 Overtime allowance to Drivers. 5 CHPATER-VIII Audit and Settlement of Remittances 8.1 General 8.2 Audit checks 8.4 Inter Divisional transactions 8.5 Schedule of debits/credits to Remittances. CHAPTER-IX Audit of Suspense Heads, Deposits and Takavi Advances 9.1 General 9.2 Stock 9.4.1 Schedule of Miscellaneous Public Works Advances 9.5 Workshop suspense 9.6 Schedule of deposits 9.7 Disposal of recoveries of security from subordinates 9.8 Revenue Deposits-Earnest money deposits 9.9 Refund-Security Deposit of contractor 9.10 Annual certificates of Balances 9.11 Schedule of Takavi Works. CHAPTER-X Audit of Receipts 10.1 General 10.2 Limitation periods of Government dues 10.3 Refunds 10.4 Charges for supervision and storage on stock 10.7 Copying Fees 10.8 Treatment of ‘Recoveries of Expenditure’ in Public Works Accounts 10.9 Exhibition of refunds in the Accounts and in the Demands for grants 10.10 Adjustment of Commission payable to Auctioneers 10.11 Register of revenue transfer 10.12 Classification of recoveries from Government servants 10.13 Supply of canal water for purposes other than irrigation 10.14 Assessment and recoveries on account of vegetables 10.16 Rates for issue of canal fuel and timber 10.21 Proper maintenance of gardens 10.22 Utilisation of Department Receipts 6 10.24 Co-ordination of Irrigation and Revenue Department 10.25 Non recovery of rent of Nazool land 10.30 Sale proceeds of Out-door tickets 10.31 Agreement between Government of Punjab and U.P. CHAPTER-XI Miscellaneous Audit 11.1 Stores and Tools and Plants-General 11.2 Bincard and GRs-Definition and Procedure 11.3 Indent for Material for M.A.S. Account 11.4 Account of tools and plant Accountant procedure 11.6 Reserve Stock limit 11.7 Surplus Material 11.8 Analysis of store and stock 11.9 Special T & P received sheet and indent 11.11 Preparation of check list 11.14 Stock Account 11.15 Issue of Material 11.21 Instructions regarding transferring of records of a division which is to be closed/amalgamated 11.22 Central Road Fund 11.24 Expenditure on Road Development Account 11.27 National Highway 11.27.18 Monthly Account Audit of Register of Land Charges 11.28.1 Audit of Land Charges 11.28.2 Register of Project Estimates 11.29.1 Administrative Accounts of Irrigation Projects-checking & corrections etc. CHPATER-XII System Audit 12.1.1 Definition 12.2.1 System Audit 7 CHPATER-XIII Man Power-Audit 13.1 Scope 13.2 Job Analysis, Job Description and Job Specification. 13.3 Assessment of man power requirements 13.4 Allocation and regulation of man power 13.5 Norms/Standards adopted for calculation of man power requirements. 13.6 Control of man power. CHPATER-XIV Audit of Public Works Divisions 14.1 General 14.2.1 PartI and II of Audit Note 14.3.1 Issue of Audit Note 14.5 Watch over objections 14.6 Irregularities repeated in the Accounts 14.7 Return of Audit Notes 14.8.1 Objection Book 14.8.2 Monthly closing 14.9 Annual closing 14.13 Overlapping of objections 14.15 Special reports of Financial Irregularities 14.16 Register of overpayments recovery of which is foregone 14.17 Rush of expenditure. CHPATER-XV Audit Report 15.1 Cases of Financial Irregularities and frauds etc. 15.3.3 Execution of Projects of Central Government Companies and Corporations etc. 15.4.1 Procedure for processing 15.6.1 Types of cases to be eschewed 15.7.1 Preparation of Draft Paras 15.8 Name of Department etc. 15.9 Consolidated Paragraphs-instances 15.9.3 Comments on Foreign/World Bank aided Projects in Audit Reports 8 15.10 Audit Observations 15.11 Utilisation certificate 15.14 Idle Machinery 15.15 Negotiated purchases 15.16 Pursuance of paras by Headquarter officer 15.16.2 Destruction of Draft Paras files 15.21 Consideration of cases of financial irregularities 15.23 Making available files to Audit 15.24 Financial stock taking of big engineering projects. CHPATER-XVI Inspection of Public Works Offices 16.1 General 16.2 Cycle of Inspection 16.5 Maintenance of register and arrangement of Inspections 16.6 Particulars of staff 16.8 Intimation of Inspection 16.10.2 Register of works already analysed 16.10.3 Record of sub-divisions 16.12 Watch the return of documents form field 16.13 Register of Advance Para, Draft Para and Vetting Register 16.18.1 Special points referred to party by Headquarter 16.18.2 Procedure for settlement of Paras appeared in Audit Report 16.19 Scrutiny of inspection Report 16.20 Delay in receipt of documents from field 16.21 Result of Inspection 16.26 Report of “Receipt Audit” 16.29 Submission on Initial reply by the department 16.31.3 Register for Disposal of Inspection Reports and TANs 16.32.1 Objection Book 16.35 Register of Important irregularities 16.39 Annual review on the working of P.W.D. 16.40 Weekly diary Report of field staff 16.41 Attendance in the field. 9 CHAPTER-XVII Audit Certificates in respect of Externally aided Projects and Centrally Sponsored Projects Section-I 17.1 Audit of Projects finance by World Bank/I.A.P. 17.2 Audit Process 17.3 Audit of Project Financial Statement-overall objective 17.4 Audit of statement of expenditure-Primary objective 17.5 Audit of Special Accounts Section-II 17.6 Issue of Audit Certificate in respect of:- (i) World Bank aided Project (ii) Asian Development Bank aided Projects (iii) Centrally sponsored Plan/Non-plan schemes. CHAPTER-XVIII Portfolio and Control Register 18.1 Examination of Sanctions 18.2 Portfolio files. CHPATER-XIX Expenditure settlement of Audit objections and formation of Audit Committee 19.1 General 19.1.3 Procedure for transfer of Paras to State Government and formation of Audit Committee 19.5 Review of Advance Paras. 10 CHAPTER-I GENERAL ARRANGEMENT OF THE WORKS AUDIT DEPARTMENT 1.1 INTRODUCTORY 1. (a) The general orders defining the arrangements, duties and responsibilities of Works Audit Department (hereafter referred to as W.A.D) are given in Section IV Public works Audit and Section-VI – Inspection and Local Audit of the comptroller and Auditor General’s Manual of Standing Orders (Audit). To supplement these, all rules and orders of local character relevant to the Works Audit Department have been brought together in this Manual. All officers and officials working in the Works Audit Wing should acquaint themselves with these rules and orders and comply with them. “Provisions contained in Comptroller and Auditor General’s secret memorandums of Instructions regarding extent of audit are intended for the staff of IA&AD only. These should not be disclosed to any other department. Authority: Comptroller and Auditor General’s letter No.982-Admn.II/268-63 dated 31st May, 1963, filed at p/177-C of file No.Wm.I/14-Misc./Sub- Case/Misc./62-64 and D.A.G.(W)’s orders dated 3rd May, 1966 at p/51-N of file WM14-Misc./Misc./66-67/Vol.I and dated 25th July, 1966 at P/15-N of File WM- I/WAD ML/65-67, Vol.IX. (c) All decisions given by the Accountant General/Senior Deputy Accountant General/Deputy Accountant General (Works) on points of audit and procedure which concern more than one Works Audit Section should be circulated in all Works Audit Sections and also shown to Works Miscellaneous Section (hereafter referred to as WM) for consideration as to the advisability of their incorporation in this Manual. This Manual, in addition, incorporates local orders and rules which apply to all sections in this office of the Accountant General (Audit) Haryana Chandigarh. 1.2 Constitution of the Wing 1.2.1 The Works Audit Department is at present, composed of Eight Sections. Each of these sections is supervised by one supervisor/section officer or Assistant Audit Officer and is under the charge of a Audit Officer/Senior Audit Officer or Assistant Accountant General. This department is under overall control of Deputy Accountant General/Senior Deputy Accountant General (Works). Works Miscellaneous section which is under the direct charge of the Deputy Accountant General/Senior Deputy Accountant General (Works) is responsible for co-coordinating the activities of the various works audit sections, and for dealing with general and miscellaneous matters which cannot be attached to any particular 11 section or which, for reasons of uniformity or efficiency cannot be entrusted to any individual section. 1.3.1 As far as possible the immediate charge of the works Audit Sections should be held by such an Audit Officer/Senior Audit Officer/Assistant Accountant General as have had previous works Audit experience. As soon as an Indian Audit and Accounts Service, Officer completes two years probation or is taken against the effective strength he should be entrusted with the charge of a works Audit Section. 1.3 Sanctioned Strength and Distribution of Works Para 14(a) The Distribution of work among the sections is given in Annexure ‘C’ to this Chapter. (b) Standard rates of work sanctioned by the Comptroller and Auditor General of India for works Audit Department are given below: (1) Standard rates of work for WAD sections (See Annexures) S. NO. Name of Work Standards I Detailed audit of 375 minutes schedules and schedule dockets II Vouchers selected for 15 minutes per voucher Audit a) Running Account Bills including 1st and Final bills not involving check with contract agreement. b) Running account 15 minutes per voucher bills including Ist and final bills involving check with contract agreement c) Other vouchers 7 minutes per voucher III Vouchers not Minutes per voucher selected for Audit Other vouchers IV Agreements 60 minutes per agreement 12 V Completion Report 5 minutes each VI Land Award 15 minutes each Statements VII Other items of work including correspondence @ 100% on item I, II and VI above VIII Idle time @ 5% The above orders are to be given effect by the end of 1952. (Comptroller and Auditor General’s letter No.293-Admn/569-48, dated the 21st February, 1950 and No.297-Admn./569-48 dated 21st February, 1950 to all Civil Accountants General. 1.4 (c) Proposals for the sanction of staff on ad-hoc basis to clear accumulation in specific arrears should be supported by the information on the following points:- (i) The staff sanctioned for the work on prescribed standards (as per Annexures attached) if any, or on ad-hoc basis, during the last three years including the year in which the current proposal is made indicating staff sanctioned category-wise. If any post of an officer has been sanctioned for the specific work it should be indicated. (ii) The circumstances in which the arrears accumulated in the said area over a period, despite sanction having been obtained in the previous year either according to standards or on ad-hoc basis. (iii) The sanction taken from time to arrest the growth of arrears in the particular area and the circumstances under which the accumulation of arrears in the said area could be prevented despite such efforts. (iv) Staff of different categories justified for over-coming arrears in accordance with the prescribed standards for calculation of staff or in accordance with ad-hoc standards if any, had been followed on any earlier occasion. (v) Full details required for the calculation of staff as normally required while submitting the proposals for sanction of staff should be given. (vi) Any other factor relevant to the proposals considered important. (d) Proposals for additional staff required on ad-hoc basis should be sent separately and not mixed up with the proposal based on standards. Independent and separate letters should be sent for staff proposals on ad-hoc basis for receipt audit/P.W. Inspection etc. 13 1.5 The general duties entrusted to various categories of staff in Works Audit are detailed in Annexure given at the end of this Chapter. All members of the staff are expected to be conversant with these requirements. A duty list, detailing the various items of work allotted to each member of section should be prepared and got approved, from the Sr. Deputy Accountant General/Deputy Accountant General (Works). Any change in the distribution of work will also require the approval of the Senior Deputy Accountant General/Deputy Accountant General (Works). The duties assigned to a member of the staff should be formally got noted by him over his dated signatures (not initials). This duty list should be kept in the personal custody of the Section Incharge who should pass it on to his successor on making over charge of the Section. A change of personnel against each set of duty should be promptly got noted by Section. A change of personnel against each set of duty should be promptly got noted by Section Incharge to the person assuming charge of the same. 1.6 Handing over charge Whenever any Senior Audit Officer/Audit Officer/Assistant Audit Officer/Section Officer/Supervisor/Senior Auditor and clerk is transferred, promoted, reverted or proceeds on leave (except in case of short leave) or on tour whether substitute is posted in his place or any internal arrangements are made to relieve him, he should prepare a handing over note in quadruplicate in respect of each section/seat under his charge in the format prescribed. (Appendix attached to this Chapter). He should prepare memorandum of cases or papers etc. which are in arrears or important and require the special/urgent attention of his successor with a view to enable the later to understand the position thoroughly. Any serious defect that may exist in the working of the Section should also be mentioned as well, to enable the relieving officer not only to know how matters stand, but also to maintain continuity in policy and working of the charge. Note 1 : Heads of Departments of the Indian Audit and Accounts Departments have been delegated powers to issue orders, regarding transfer of charge elsewhere than at Headquarters in the case of Audit Officer/Senior Audit officer working under them. Note 2: With a view to avoiding delays in action required to be taken by relieving supervisor, Section Officer or Assistant Audit Officer on the outstanding letters, documents and other items of work the relieved person should submit in triplicate a note on the state of work to his Branch Officer who will pass it on to the relieving person with his remarks for careful attention and prompt action. The other copy of 14 the note should be submitted direct to the Deputy Accountant General/Senior Deputy Accountant General (Works). (W.A.D. Sectional Order No.16 dated 03.09.28) 1.7 On restructuring of cadres in Accountant General’s office, while demarcating the duties some distinction has been made between the Supervisors/Section Officers and Assistant Audit Officers. Since the cadre of supervisors in Audit has been established, distribution of charges among the three distinct categories in the offices of IA&AD, should generally be as under:- A. Supervisors=Routine and less important charges excluding:- (i) Administration (ii) W.M. and Co-ordination. (iii) Audit involving certification of accounts and other important audits involving no supervision by Audit Officer/Sr. Audit Officer, Receipt Audit except audit of minor receipts of the States, such as land revenue, mines and minerals where questions of the law do not generally arise, ECPA, OAD headquarters, Appropriation Audit and Audit Reports. B. Section Officer All charges except (i) Central Audit parties, Resident Audit Units where no A.O/Sr. A.O. is posted or frequent supervision by A.O./Sr. A.O. is not provided, Appropriation Audit and Audit Reports. C. Assistant Audit Officer All charges including A(i) to (iii) 3. The distribution would automatically bring about a distinction in the technical powers duties and responsibilities of the respective cadres as the Supervisors and Section Officers cannot exercise the powers and functions relevant to the areas excluded for them. The Accountants General/Directors of Audit would however, have the discretion to alter the above pattern in exceptional circumstances. 4. As regards Local audits and Inspections where an audit party consists of both Section officer and Assistant Audit Officer, or Supervisor and Assistant Audit Officer, or Supervisors and Section Officers, the demarcation of duties between them could be laid down in such a manner that relatively higher responsibilities 15 devolve on the Section Officer or Assistant Audit Officer as the case may be. To some extent, such a demarcation has already been made between receipts etc. (Authority: Comptroller and Auditor General’s letter 8/O&M/1989 circulated vide 760/O&M3/84 (KW Part II dated 13.09.89). Powers of Supervisor/Section Officer/Assistant Audit Officer. (a) Following powers have been delegated to the Supervisor/Section Officer and Assistant Audit Officer by the C.A.G. of India. (i) Monthly indents of forms and stationery will be signed by the section incharge. (ii) The Section Incharge will be competent to give file orders on all letters except letters from the Government of India, Haryana Government, Comptroller and Auditor General of India, which should be filed under the orders of Branch Officers Incharge. (iii) The Section Incharge will examine every month petty and minor registers other than pending reports, progress reports etc. which will be submitted to the Branch Officer quarterly. (b) The following powers have been vested in the Section Incharge with effect from 01.03.73 by the Comptroller and Auditor General of India. (i) Powers to grant casual leave to Auditors/Senior auditors/Clerks/Typists and Class IV working under them to a maximum period of 5 days at a time. (ii) Condo nation of late attendance of the staff under them for a maximum of two days in a month. (iii) Waive of objections upto Rs.25/- under para 7.1.113(i) (a) of M.S.O.(Audit). (iv) Signing of routine acknowledgements and also reminders under their own designation (except to Head office) (v) Issue of Half margin memos conveying routine remarks such as calling of certificates, schedules and other wanting documents etc. (vi) Scrutiny and acceptance of sanctions issued by authorities subordinate to Government e.g. Head of Department etc. (vii) Filing of all circulars of routine nature. (viii) To grant permission to the staff of leave headquarters up to the period they are empowered to grant casual leave. 16 (Authority:) Comptroller and Auditor General’s letter No.F.4-OSD(P) 73 dated 06.03.73. Filed at page 301 of file Admn.I/41-I/Imp. Orders/1972-73-74) Documents to be issued under the signatures of Section Incharge. 1.8 The Section Incharge may sign for the Branch Officer In-charge but without adding their designation of Section Officer, the following classes of correspondence, anything addressed to the Government or the Comptroller and auditor General being always accept. The orders of the Branch Officer In-charge should be taken in all cases of doubt:- (i) Printed reminders: The first reminder should be printed one and all subsequent reminders should take the form of special letter. (ii) Acknowledgement of vouchers or other similar documents not valuable. (iii) Printed letters intimating the dispatch of documents such as forms. (iv) Letters of Half margin calling for wanting vouchers. (v) Returns or statements showing figures compiled from registers of books of this office. (vi) Letters returning statements, vouchers or other similar documents for completion or after disposal in office. (vii) Post and fair copies of telegrams, the office copies of which have been approved by the Branch Officer. (viii) Letters forwarding vouchers for reference and return. Important audited vouchers should not be sent out without obtaining orders of the Branch Officer Incharge. (ix) Original letters calling completion reports and sanctions to excess over estimates. (x) Memos asking for the early submission of monthly accounts and Audit Notes, statements of items placed under objection and returns connected there-with but not if the Divisional Accounts Officer’s explanation is proposed to be called for. (xi) Letters forwarding completed Award statements to Deputy Commissioner. (xii) Letters to Deputy Commissioners asking for the submission of Form ‘A’ of the Award statement. (xiii) Letters to Executive Engineers asking the date on which possession was taken on land. (xiv) Completion Reports, the estimates for which have been sanctioned by Executive Engineers or Superintending Engineers. 17 Note: Branch Officer should not allow Section Incharge to conduct a protracted correspondence with other officers without their knowledge. Ordinarily, only the first routine objection, half margin or the like should be signed by the Section Incharge. If that settles the case well and good, but if the matter is contested and becomes controversial, the next communication must be put up for the Branch Officer’s approval and signatures unless it is purely a call for some further information. 1.9 Changes in the Work of the office (a) In order to provide facilities in formulating proposals for additional establishment, the necessity for which, generally arises in connection with specific cases of changes, and in order to maintain a complete record of changes in the work of the office, W.M. Section will maintain, in manuscript a register of changes in the work of all the sections of the office in the following form:- Register of Changes in the Section Sr. No. & Name of Name of Other Orders of Sr. Name Remarks NO. Date of Division(s) Division(s) Changes DAG(W)/A.G. of the the opened closed Section Authority with date with date 1 2 3 4 5 6 7 8 (b) All communications prescribing or indicating:- (i) The necessity of a change in the character of a particular item of work, with which the office already deals; (ii) The introduction of any new item of work either by transfer from another office or by addition to existing work or (iii) The removal from this office of item of work entrusted to it either by transfer to other offices or otherwise should accordingly be marked for and passed on by the CRT Section to W.M. Section direct. Note: Branch Officers and Section Incharge of Works Audit Department should also similarly watch for any such communications and record thereon for the guidance of W.M. Section the names of the Section or Sections which should be consulted in connection with the disposal of such communications. © All such communications should on receipt in W.M. Section be entered in the Register prescribed in sub-paragraphs (a) and (b) above. If, it is found that the work in connection with it can be entrusted to another Works Audit Section which eventually will have to deal with the item of work or will otherwise be affected by the change, the communication in question should be passed on to 18 that Section are its acknowledgement obtained in column 4 of the register. If, however, the communication in question involves an entirely new item of work unconnected with any existing item of work and the section affected is not so constituted, as to be able to examine procedure questions, the W.M. Section should deal with it finally. (d)The drafting of the procedure/orders will fall upon the Section finally dealing with the changes in question but all such orders concerning Audit Sections, must pass through W.M. Section in order to ensure (i) the co- ordination of work between the Section concerned (ii) the brief record of complete orders in the Register of Changes in Work, and (iii) the addition to or modification of the Manual of the Work Audit Department. (e) The procedure orders passed on each case should take into account inter- alia the following points:- (i) The nature of the work involved; (ii) The most desirable method of grouping it with other similar existing work; (iii) The question whether or not additional staff is required and if so, how much and whether permanent or temporary; (f) After orders are passed and noted in the “Register of changes in Work”, action should be taken by W.M. Section to intimate the change, to the Section concerned. Thereafter, the papers relating to the case concerned should be finally recorded in W.M. Section if, that Section dealt with the case or returned to other section concerned. (g) The Section Incharge, W.M. Section will be responsible for seeing (i) that the register of changes in work is kept up-to-date and (ii) that the sections concerned are regularly reminded in respect of any outstanding cases. He should submit the register for review to his Branch Officer on the last working day of each month. (b) The register should be specially reviewed at the end of each quarter in order to determine, under the orders of the Accountant General the action necessary in regard to the permanent enlargement or decrease of the office staff consequent upon the increase of work brought about by the change made during that particular quarter. (Accountant General’s orders dated 25th August, 1931, previous papers in Admn. (Civil) Case W.M.1-12). 19 1.10.1 MONTHLY REPORT ON THE STATE OF WORK IN THE SECTION (a) A detailed report on the state of work in each section should be submitted to WM through the Branch Officer on the second of each month in the prescribed forms given in Annexure ‘A’ at the end of this Chapter. This report should be prepared carefully and it should reflect true state of work in the section as it stood on last day of the month. The actual position of a particular item of work remaining to be completed should be taken into consideration and correct estimate of the arrear in terms of man days indicated in the report. The arrears should be computed on the basis of the formula given in the clause (b) below. For items of work which are not covered by this formula the assessment of arrears may be done on an ad-hoc basis. The arrears should be assessed in terms of man days taking 8 working hours in a working day (Central Co- ordination 114 dated 27.05.85) as accurately as possible keeping in view the number of days actually required to overtake them. While approving the arrear report the Branch Officer should verify the actual position of arrears in the sections and exercise proper check over the correctness of arrears reflected in the reports. (b) The arrears Internal as well as External should be calculated in terms of Mandays at the rates indicated in Annexure’C”. (c) The W.M. Section will scrutinize and consolidate the sectional Arrear/ reports for the Works Audit Department. The reports will be reviewed by the Deputy Accountant General\Sr. Deputy Accountant General (Works) before they are submitted to the Accountant General\Central Co- ordination Section. Section Incharge W.M. Section is responsible for seeing that the reports reach the Accountant General on the 5th of each month through Central Coordination Section. (d) The Section Incharge should maintain a systematic record of the arrears in their sections in order to keep a watch over the arrears and their clearance. Moreover, a suitable record of the various returns sent to W.M. Section etc. should be maintained either in the form of a register or by retaining an extract in a separate file, so that it may be readily available for reference at the time of preparation of the next report and to keep a watch over the State of Work in their Sections. (e) In submitting the arrears report, the Section Incharge should personally satisfy themselves that no letters, Audit Notes and other documents received in the section up to the 15th of the preceding month and remaining undisposed of on the last day of the month even though they are disposed of subsequently are excluded from them. 20 (f) Arrears on account of Inspections scheduled but not conducted should be shown separately in the Arrear Report (W.M. Section) for the quarter ending 31st March every year, and not merged with other arrears. An Annexure giving the comparative position of these arrears with position shown in the reports for the quarter ending March of previous year alongwith the reasons for the increase, if any, should also be appended to the report. However, such arrears need not be carried over to the subsequent quarterly reports. The time taken in Special Audit undertaken in deviation of the approved programme should be shown separately in the Arrear report and should not be deducted from the arrears of inspection scheduled but not conducted. Authority: (i) Comptroller and Auditor General letter No. III/Admn.II/286-62 dated 18.01.63. (ii) Comptroller and Auditor General letter No. 1095/Admn.II/236-62 dated 19.06.63. (iii) Comptroller and Auditor General letter No.817-T/Admn.II/286-62 dated 20.05.64. (iv) Comptroller and Auditor General letter No.2233-Code1/4.1.70 dated 08.06.71 (Filed in file (I) W.M.1/4-5/Sub-Case V/Forecast/63-64 (Filed in file (2) W.M.I/4-5/Sub-Case V/Forecast/71-72 1.10.2 In case the issue of an Inspection Report is pending, the internal arrears in terms of man days may be computed on the basis of actual workload as prescribed in Para 22 of M.S.O.(Admn) vol.I. If any other process in issuing the Inspection Report is incomplete the arrears may continue to be computed and shown in the arrears report (Annexure-A) as well as in quarterly state of work. Headquarter No. 799-TA.I/83-84 and 343-TA.I/83-83/dated 16.03.85 circulated by Cent-Cor.I-11/84-85/2795 dated 25.06.85 subsituted by 19- Audit-II-1986/1108-Audit II/17.07.86. 1.10.2.1 Appraisal Report. Alongwith the monthly arrear report co-coordinating W.A.D. Sections should sent to W.M. on 2nd of each month, an Appraisal report of the work of the Section in the prescribed format (Given in Annexure ‘B’) for the information of Accountant General. As the information is to be computerized, quarterly state of work, arrears report etc. should continue to be sent in the present form (Annexure ‘B’) till suitability of information obtained in the new format is assessed in Headquarters’ office. 21 (Comptroller and Auditor General D.O. NO. 1314-Audit-II/105-90 dated 21.10.91) 1.10.4. Audit Plan (a) Previous results of audit and the general increase in work load since the time the norms last fixed were discussed during A.G’s conference conducted in July 1993 and concept of Audit Planning was considered necessary to be placed in the proper perspective for better appreciation. (b) In brief, audit Plan is a forecast for the year or years ahead of the activities that an office requires to undertake on regular basis by utilizing the manpower optimally with special thrust on more important audit for which Accountant General is empowered to relax the S.M.I. norms (fixed by headquarters). © Headquarter should be apprised of in this regard by sending report in the prescribed format (attached Annexure ‘B’) through Central Co-ordination by 15th April every year. An appreciation note indicating the priorities adopted, relaxation in percentage of audit relating to central audit/local audit applied, if any, viz. those prescribed should also accompany the audit plan. (Source: HQ’s D.O. No.27-SL/PF/1-93/dated 23.7.93 and circular No.4/ Audit Planning/194-822/Audit(Au-Plg.)/193-94 dated 22.12.94)/ 1.11 Calendar of Returns A Calendar of returns ‘Para 430 of Administrative Manual; should be maintained by the Section Incharge of all sections including W.M. Section in the form prescribed by the Comptroller and Auditor General. (Annexure ‘Z’ showing returns due in each section of WAD & WM given at the end of this Manual) The Calendar of Returns (SY 264) with the actual date of completion of each item of work duly noted therein should be submitted to the Branch Officer on 2,8,15 and 22nd of every month, indicating the reasons for delay in submission or non submission of the returns due up to preceding dates. The calendar should be submitted to the Group officer on the 5th of every month. Note: Dates should be test-checked by the Branch Officer and the results of this scrutiny and further instructions should be recorded at the time of signing the report (Central Co-ordination/1-11/85-86/630 dated 17.12.85). DELAY IN DESPATCH OF RETURNS 1.12 In order to avoid delay in the dispatch of return due to the other Accountants General State Government or the Comptroller and Auditor General of India, Section Incharge W.M. Section will bring to the notice of the Deputy Accountant General/Senior Deputy Accountant General (Works) cases in which a Section/or Sections is /are likely to delay its/their position of the work. This 22 should be done in time so that he may be in a position to take some effective steps in the matter without the work being delayed at the end. 1.13 (Deputy Accountant General’s orders, dated 30th October, 1930 on the statement showing instance over a fortnight’s delay in the dispatch of returns (Administrative Accounts in this case) appended to the half yearly Arrears Report of W.A.D. in this case for the period ending 30th September, 1930 filed in T.M. Section). COMPLAINTS AGAINST AN EXECUTIVE ENGINEER 1.14 Any complaints against an Executive Engineer to the superintending Engineer, by letter should be issued under the signatures of Deputy Accountant General. Complaint, it meant not the routine reports regarding non submission of returns and replies to Inspection Reports or Audit Notes, etc. but anything in the nature of a complaint e.g. criticism or comment on the action of an Executive Engineer or on phraseology used by him in his correspondence. (Deputy Accountant General’s orders dated the 7th November 1932 filed in case No. W.M.14-Misc. of 1932-33). UPKEEP OF NOTE BOOKS 1.14.1 Each Auditor/Sr. Auditor should maintain a separate Note Book in the form (Annexure ‘E’) for noting therein all points which have to be kept in mind as requiring action to be taken thereon but which cannot be noted in any other important record. All points entered in the Note Book should be made concisely but in full detail and communicated to the Inspecting Officer for required action. Each entry made therein by the Auditor/Sr. Auditor should be initialed by the section Incharge who should also see that points noted therein are cleared within a reasonable time. When final action has been taken against each item both the Auditor/Sr. Auditor and the Section Incharge should set their initials in token of the check (on receipt of Inspection Report). The Note Book should be reviewed monthly by the Section Incharge th i.e. 5 of each month. 1.14.1.1 Section Incharge’s Note Book To Keep a note of day to day events each Section Incharge shall keep a Note Book. Important instructions issued by the CAG/AG or Haryana Government or any other work assigned by the AG/DAG/Branch Officer should be noted therein and its compliance watched. 23 Section Incharge shall submit his Note Book quarterly i.e. on 5 th January, April, July and October to his Branch Officer for his information. Access of Audit Staff to confidential documents 1.15 Some Engineering Officers seem to be under the impression that confidential documents should not be shown to the Audit Officer/ Sr. Audit Officer. Under Section 18 (1) (b) of the Comptroller and Auditor General’s duties, power and conditions of Services Act, 1971 Audit has the right of access to confidential documents. (Government of India, Ministry of Finance No. 1(13) B/78 dated 23.09.78 and F.1.23B.6 (R) 90.IV dated 25.02.91 and Revenue Department Haryana No.496.Spl.Cell-1-91/11948 dated 2nd June 1991)/ Production of document s in the court of laws. 1.16.1 With reference to the orders for producing official documents in a court of law, Comptroller and Auditor General of India has ordered that as Audit Inspection Reports of PWD Divisions contain merely expressions of the audit views in respect of points noticed therein , these cannot in the absence of the replies of the Executive Engineers and higher PWD authorities, be considered to be final or definite in any way and might be misleading. This office should, therefore, claim privilege for these documents but offer to give the court information on any particular points and produce the documentary evidence on them, if possible. (Letters from the Auditor General of India, Shimla No. T. 136-Admn 140s dated 25th May, 1940 in file P/Multan-7 of 1940-41). 1.16.2 The original or copies (including Photostat copies) of vouchers or other documents in possession of the Accountant General (A&E) office and required by the Public Sector Banks or Public Sector Organizations in connection with the organizational enquiries may be supplied on requisitions received duly signed by an authority not below the rank of Regional Manager in the case of Public Sector Banks and executive head in the case of other Public Sector organizations. (Comptroller and Auditor General circular No.8-TA.1/1905 issued vide No. 400-TA1/91-85 circulated vide Admn. I/Supply-Document/Misc/4-85/104 dated 10.04.85) 1.16.3 Dispatch of original vouchers by retaining photocopies may be made over to the Investigating Officer of Police Establishment (8.13 of CRT manual and CAG’s letter 2464-NGE.1/107-64 dated 13.11.67). Diaries and their periodical Reports 1.16 Letters received in a Section are diarized in any of the Diaries noted below:- 24 (i) Ordinary (ii) Urgent (iii) Comptroller and Auditor General (iv) Complaint (v) Hindi (vi) TA Bill. Ordinary Diary The letter which do not require urgent and immediate action and do not deal with the receipt or issue of documents relating to the Schedules, attached with the monthly accounts etc. are entered in this diary. They should be promptly disposed of and a report of the outstanding letters relating to those received up to Friday should be put up to the Branch Officer, on Tuesday next to that succeeding this Friday. The report should also be submitted to the Deputy accountant General/Senior Deputy Accountant General (Work) as per norms prescribed. Urgent Diary All letters requiring urgent action. Telegrams and Telex messages should be entered in the urgent diary. As far as possible the disposal of these letters should be put up immediately. A report of these letters, entered in the diary up to Thursday should be prepared weekly on the next Tuesday. All demy-official or other letters received by the Accountant General or Deputy Accountant General/Senior Deputy Accountant General (Works) should also be entered in this diary. Comptroller and Auditor General’s diary All letters received from the Comptroller and Auditor General of India should be entered in this diary. These letters are to be dealt with on priority basis at various levels with the time schedule as follows:- (1) Diarist ½ day, dealing hand 2 days (2) Section Incharge and Branch Officer 1 day each (Admn.1-455 dated 08.06.90) Complaint Diary All complaint letter received should be entered in this diary. The complaints should be promptly disposed of and report of outstanding complaints should be put up to the Branch Officer alongwith other diaries. 25 Hindi diary All letters received in Hindi should be entered in this diary. These letters should be disposed of in Hindi and report of outstanding letters should be put up to Branch Officer like other diaries. TA Bills Diary TA Bills received from the field parties should be entered in this dairy by WM Section. UO References All UO references received from Government of India and comptroller and auditor General of India are to be dealt with on priority basis and should be disposed of within a week of their receipt. If for any reason, it is not possible to give final reply to the Government of India/Comptroller and auditor General of India, papers should be returned without delay, with an interim reply (Keeping relevant copies for necessary action) Note: All letters received from Government of India, Government of Haryana and the comptroller and auditor General of India, which are not disposed of within 3 weeks from the date of receipt should be separately shown in the monthly report as well as consolidated diary report on the state of work and the monthly arrears consolidated report submitted to the Accountant General by WM Section. (Orders of the Accountant General, dated 5th July, 1955 in the file TA/2-3 and Deputy Accountant General note No. TA/2-3/21 dated dated 31st December, 1955) 1.18 Preparation of report of documents received in the “Register of Miscellaneous un-diarised documents”. The disposal of miscellaneous undiarised documents such as Inspection Reports, Test Audit Notes, Memo of estimates, etc. which are entered in the Register of miscellaneous undiarised documents (form SY244) should be watched through the various registers prescribed for the purpose. Where, however, no such register(s) has been prescribed to watch the disposal of miscellaneous documents, i.e. Vouchers slip, schedule dockets etc. Monthly report of such outstanding documents should be prepared and submitted to the Branch Officer on the last Tuesday of the month. Documents received up to the 30th of the month and remaining undisputed of, on the last Tuesday of the next month, even if they are disposed of subsequently should be indicate in the monthly Arrear report (WAD Sectional Order No 300 dated 5 th September, 1957) 26 1.19.1 A monthly report of outstanding and pending letters relating to all diaries including undiarised diary should be put up to the Accountant General on last Tuesday of every month. A report to this effect is required to sent to WM on last Tuesday of each month in the proforma attached. This report will also indicate the position of letters received from the comptroller and Auditor General of India. (2) The reports are to be sent under the signatures of the DAG (W) and will show the reasons for any increase in the letters, pending as compared to the previous report. (3) If any section fails to submit the report to WM on the due date necessary approval for extension of time should be obtained from the Accountant General by the section concerned. (TM1\9-27\61-62\590 dated21.06.61) (4) Letters received from AG Secretariat Position of all the letters received through AG’s Secretariat diaries be intimated by PA of Group Officer duly seen by Group Officer, indicating tolex diary, CAG, diary, AG diary (by name) to Secretary to AG. (Source: AG Sectt/94-95/306-16 dated 30.12.94). Mismarked letters. Register of Mismarked letters are required to be maintained and got seen from CRT as required vide para 78 of CRT Manual. (WMI/TAR/869 dated 11.01.84) The reports of outstanding letters in the “Transit Register” and all the diaries should be prepared weekly and put up to the Branch Officer. Fortnightly, such reports should also be submitted to the Group Officer alongwith the reasons for any outstanding. The report of Transit Register shall be prepared on the lines mismarked and transferred to the section concerned will also be depicted in the report and submitted to CRT. Form of Report Name of the Section Monthly report of the Sectional Transit Register for the period from ____________to Last balance No. of letters/documents entered during the week/fortnight/month Total No. of letters/documents actually transferred Balance of letters/documents still lying undelivered Details of outstanding letters (i) More than a week. (ii) More than two weeks. 27 (iii) More than one month. (iv) More than three months. Signatures of Section Incharge/Branch Officer Brief reasons for the outstanding letters and the steps taken to dispose them of, should be indicated for the information of the Branch Officer/DAG(W) (Authority: TMII/10-7/1290 dated 23rd August 1961) 1.20 Report of Half-Margins. The report of the outstanding in the Half Margin should be prepared into two parts. (i) Report of Half-margins to which replies are over-due indicating each outstanding, the steps taken to obtain reply. (ii) Report of Half-margins to which replies have been received but which have not been disposed of, stating briefly the causes of delay in cases of old items. (WADSO No.31 dated 13th February 1934) 1.21 Disposal of Office Orders etc. Office Orders of B series (Office discipline and procedure) and D series (Audit and Accounts matters) and all WAD Sectional orders must be diarised in the urgent diary and should not be disposed of without the file orders of the Branch Officer, who will before passing the file orders satisfy himself that necessary action has been taken and that all concerned have noted the orders. (Office Order No 28-B dated 3rd July 1929) 1.21.2 On receipt of departmental Code/Manuals for scrutiny of the Financial and Accounting orders contained therein, the provisions of Para 34 and note there under of the CAG’s Manual of standing orders(Admn), may be kept in view. 1.22 Advice It may at times be necessary for WAD Sections to refer a matter to WM for advice. While sending such cases to WM the Section should submit a detailed note stating the view of the section on interpretation etc. of the rules or orders applicable to the case, to Branch Officer who will examine the necessity of referring the cases to WM and on being convinced, submit the case to the DAG/Sr. DAG (W) for his orders to pass it on WM section for opinion/interpretation of the rules. The points of doubt on which advice of WM is required should be clearly brought out in the note. WM Section should not accept a case which does not conform to the above requirements. 28 1.23 Maintenance of files and Cases A file of the same description should bear the same number in every section of the Works Audit Department for facility of reference and efficient upkeep of records. A list of approved file headings for WAD Section is given in the Manual of CRT Section. The files and cases maintained WAD Sections should be opened under the relevant File Headings given in the appendix of CRT Manual and in accordance with the instructions contained in any specific instructions of the AG/CAG. These files headings are to be treated as permanent and should not be altered without the specific orders of the AG. 1.24 Corrections to the WAD Manual of Inspection of PW offices The corrections to the WAD manual of Inspection of PW offices will be approved by the DAG/AG. In order to ensure that orders etc are incorporated in the Manual the Branch Officer/Section Incharge should mark the work “Correction” on all letters and papers which provide material for inclusion in the Office Manual. The Section concerned should put up for approval, the draft correction slips incorporating the necessary amendment to the DAG/Sr. DAG (W) through the Branch Officer. One copy of the approved correction slip should be pasted in the Register of Correction Slips maintained in WM Section. The Register should be submitted to the AG quarterly on 10th of April, July, October and January for his perusal. The correction slips for each quarter should then be sent to the CRT section for publication on the 15th April, July, October and January. (TMII/7 (5) -2756 dated 20th March 1958 and Para 452 of Manual of General Procedure & of Admn. Sections). 1.25.1 Computerized Statement To feed the computer data bank relating to audit organizations of the wing should be prepared in MST-1 (Annexure ‘D’ given at the end of the Chapter). 1.25.2 Selection /Review Register for Audit/Review. These registers may be opened strictly in the prescribed form Since the contingent bills are not received alongwith the monthly account generally, it may be ensured that these are entered in the selection/reviewregister as soon as these are received. 29 1.25.2.1 Audit arrangement in River Valley Projects. The headquarter has prescribed the norms/quantum of audit in respect of Irrigation Projects/River Valley Projects as indicated in the Appendix E. 1.25.5 Grant of TA for candidates appearing at the Revenue Audit/Incentive exam/SOGE etc. TA may be granted for, to and from journey, for appearing in the above exam in respect of 1st and 2nd attempts only but without any daily allowance for halt. The period spent in the journey and days of exam, shall be treated as duty. 1.25.6 Daily allowance for absence from Temporary Headquarter subsequently regularized. Period of absence from Temporary Headquarter subsequently regularized as special casual leave may be compared with enforced halt (due to disturbance and imposition of curfew etc.) daily allowance will be admissible. (Headquarter No.837-AuditI/106-86(KW-II/III/90(171) dated 31.12.90) 1.25.7 Letters to be addressed to Comptroller and auditor General of India. All letters addressed to Headquarter, other than on routine matters, are required to be sent over the signatures of Accountant General, except in special circumstances, in which the accountant General is not available. (Headquarter No.1969-CEII/87-86 dated 21.07.86 circulated vice Admn- 1/Misc/CS/86-87/1307 dated 06.08.86) 1.25.8 Communications addressed to Comptroller and Auditor General. Communications from Government servants regarding their leave, pay, transfer, leave salary, Income tax, Fund subscription and other analogous matters are to be treated as private and not official (vide Note I below claim 13 of Schedule V under Rule 13 of Delegation of Financial Powers, rule 1978), incurring of expenditure from out of government funds for addressing such letter to Headquarter, is irregular. This should be kept in mind by all concerned. (4572-GEI/F/No178/Misc. dated 13.08.87 and circulated vide Adm.I/IAAS/1987- 88/1980 dated 25.08.87). 1.25.9 Monthly DO letter. Branch officers are required to send by 10 th of each month a DO letter to group office (WM) indicating inter-alia the following:- (i) Position of the completion of audit/review of accounts dealt with in the section. 30 (ii) Important points noticed during central audit. (iii) Cases of “defalcations and losses” with brief details. (iv) Results of review of portfolios and instructions issued to field parties suggesting the probe to be undertaken. (v) Position regarding test check of consolation of monthly accounts etc. not confining to the instruction issued by headquarters from time to time. (vi) Any other activity or point having a bearing on the working of the section and meriting notice to Accountant General. Authority: O/o No. Cent-Coor/84-85/215 circulated vide Audit/84-85/2233 dated 30.11.84. Similarly Ions in the field are required to write monthly DO letter to Deputy Accountant General, highlighting the material contributed for the DPs with a critical analysis and proper appraisal thereof. Note: Copy of tentative DPs alongwith copies of relevant documents should invariably be furnished with the monthly DO Name of the persons associated in tracing out the objection should also be mentioned. 1.25.10 Monthly /Quarterly DO to AG Sectt. for Comptroller and Auditor General. A quarterly report on the working of department with material collected in central audit should be prepared by WAD Sections and submitted to the Accountant General on 10th of each month. (AG’s order dated 21.10.94 at 2/N WAD III) and quarterly for submission by WM to CAG. 1.25.11 History Sheet A register on the History sheet of the persons working gin the wing (Headquarter as well as field with or without roster) may be prepared in WM Section and put up to BO on the 1st of each month. This will serve very useful purpose in taking certain decisions as soon as orders of Posting and Transfer issued by DAG (Admn) or DAG (Works) Information may also be sent to Admn - 1 Section for information, to avoid any discrepancies in the long run. 1.25.12 Updating of Manuals. WM section Incharge is responsible for keeping all the Manuals up-to-date. The corrections to the Manual duly approved by the Accountant General shall be sent to CRT. Section quarterly on the 15th January, April, July and October each year. (Para 1.24 of WAD Manual) 31 News Cutting When a “News Cutting” is received in WM Section through ECPA or AG Sectt referring to the loss, defalcation and Embezzlement etc. relating to Haryana State, keeping in view the merit of issue, the special audit may be got conducted under the orders of AG or a note in this regard may be got kept in the “Register of Special Points” of the Section concerned and results thereof incorporated in the Inspection Report or brought to the notice of the DAG (W) confidentially. 1.25.13 Issuance of office orders Copy of office order/important orders issued from WM\WAD should be invariably sent to CRT for printing as well as for maintaining stock files. Authority: CRT\Lib\85-86\42 dated 08.01.86 1.25.14 Register of Important and Interesting Cases WAD Sections will maintain a register of important and interesting cases in the following form:- Sr. NO. Brief facts of the Points of interest Reference to case and decisions of Sectional case Government number agreeing with our suggestions As and when a case which is likely to develop into a para or digest is noticed in a Section it should be noted in the above mentioned register and finalization thereof watched. Only those cases in which final views have already been formulated and which are of interest to other offices and where at the instance of audit, important decisions have been revised by the state Government etc. are to be considered for inclusion in the digest of important and interesting cases. 1.25.15 Consignment of records Under para 8.32 to 8.34 of CRT Manual the Records of the previous year’s not being used by the sections are required to be consigned to “Record Branch” annually. Similarly the list of records which have become due for destruction under para 891 ibid, duly approved by the Group Officer should be sent to CRT section for obtaining approval of the Accountant General and doing the needful. (Authority: CRT\dest of record\836-40 dated 21.02.91) 32 1.25.16 Supervision of the field parties by the Audit Officer/Senior Audit Officers As on 1.4.94 there are 210 units including g12 bi-annual and 5 Central divisions under Audit control of this office. As per norms, divisions with expenditure up to 80 lakhs require 70% supervision and other offices should be supervised 100% W.e.f. 1.1.78 local audit of 5 central public works divisions situated in the jurisdiction of Haryana State are also supervised 100% (due to non availability of original vouchers and details of expenditure.) (Authority: HQ No738-TAII\120\182 dated 07.07.82)/ 1.26 Retention of official in one section/on one seat According to para 188 and 296 of CAG’s Manual of Standing Order (Administration), no section incharge and other clerical staff should be allowed to remain on one seat /one section, for more than 3/5 years without the specific approval of the DAG/AG. 1.27 Work-load Register Workload registers are required to be maintained by all WAD sections as per codes allotted for each item by the CAG of India in the format given in Annexure ‘F’ at the end of the chapter. As these registers will form the basis for the staff proposals for the ensuing year these may be submitted to the BO/Deputy Accountant General on 25 th of every month. (Authority: WM/Audit/ROC/IAAD/84-85/1163 dated 2.9.84) Note: In addition to check of 25% service books, leave accounts for such persons as are likely to retire before the next inspection takes place should be checked carefully. Note2: Service books of all the members of the staff should be checked in such a manner so that in a cycle of 4 years all the Service Books are completed. If, any of the offices are not audited annually but only once in two or three years the percentage of check may be suitably increased to attain the objective. 33 (Authority: Para 22 of SMI) Annexure ‘G’ Proforma for working out staff proposals for public work Inspections (Headquarter) Sr.NO. Requirement Standard Rate No. of required parties of Staff 1. Minimum 2 Auditors/Sr. requirement Auditors 2. Vetting, Issue and 1 Auditor for every pursuit of public three PWI parties works Inspection Reports. Total (i) 0.5 Auditors for items of work connected with PW inspection programme, intimations, watching the issue of Inspection Report for ten PW inspection parties. If, the parties exceed ten, additional staff of 0.5 auditors for every additional ten or part thereof may be claimed. (ii) 0.5 auditors for work relating to Propriety Audit. (iii) Audit for (a) dealing with general question/orders relating to central office (b) processing statistical and other draft paragraphs. Annexure II (given at the end of the Chapter). Annexure III. Name of the No. of No. of party Total No. of Supervision of divisional divisions days Party days the Inspecting office admissible Officer plus time for service books Annexure IV (See para____of WAD manual) Standards for assessing arrears both Internal and External 1. Test audit note-15 points at the rate of one hour (Authority: AG’s order dated 23.3.89). 34 Annexure5 Following norms may be followed in respect of audit functions:- Sl.No Item of Work Time admissible 1. For audit of fully vouched 7 minutes per voucher Contingent bills (with sub Vouchers) and Abstract contingent bills selected for 2. For audit of DC Bills 3 minutes per DC bill (Without sub-vouchers and pay Receipts) selected for audit in Central audit (Authority: 331 Headquarter O&M/88-84 dated 14.3.86 and Central Co- ordination/1-18/85-86-927/28 dated 4.4.86) Grant-in-aid bills 1. For audit of vouchers 3 minutes per voucher 2. Works bills (misc. Vouchers) For audit of vouchers do 1.28 Staff proposals In terms of provisions of paragraph 358 of CAGs MSO (Administration) volume 1 (second edition) and instruction issued by the Comptroller and Auditor General from time to time, the staff proposals supported by data on the basis of monthly average of work of the proceeding financial year (For the whole year- from April to March) are required to be sent to Headquarter by Administration Section by 27th July each year. (Authority: 1590-BRS-295-91/I dated 24.6.91)/ Note 1: Only input forms supplied by the headquarter may be used. No extra item of work may be included in the prescribed input form. Note 2: Staff required for Selection of Work, Month, Sub-division, Collection of vouchers, Cheques and OB from the office of the AG A&E and their transmission to the PW inspection parties as per clarification given vide Comptroller and Auditor General letter no. 33-TAI/1983 dated 20.10.87 (Points 17) as work assigned to OAD (Civil) but being done in works wing may also be included by WAD while calculating the staff proposals. 35 Statistics Statistics to serve as a fair index of volume of work done in audit offices for the year may be sent to central coordination in the proforma supplied by them for onward transmission to headquarter before 30 th September duly consolidated. 1.29 Review of Calendar of returns maintained by WAD Sections The “Calendar of Returns” of all the section may be reviewed by WM section quarterly. The items/returns which might have become redundant/obsolete otherwise not required for maintenance may be got deleted under the orders of the DAG/AG after recording specific reasons for the same. (Authority: WM/Q meeting/1947 dated 20.01.94) 1.30 Internal Test audit For the smooth discharge of the functions entrusted to the ITA the records and returns such as “Defects pointed out by the Director of inspection” and “Test check of Inspection report” etc. may be handed over on demand for test check. The observations made by them should be complied with without any delay. 1.31 Report of inspections conducted by the Director of Inspection. Following instruction should be strictly observed:- At the time of inspection of the Wing records should be handed over to the Staff on receipt of a requisition. Points raised in the Inspection Report should be noted in the “Register of Defects pointed out by the Director of Inspection” under the following columns:- 1. Para/sub-para No. of the IR 2. Subject/objection in brief. 3. Action taken for compliance 4. Measures taken, if any, to avoid recurrence of such defects in future. 5. Any other remarks. (Authority: EPAI/III/DOI/86-87/66 dated 24.04.86 WM/DOI/652-34 dated 20.06.86) 36 Compliance in respect of omissions/objectives raised in the Inspection Report by the Director of Inspection is to be sent monthly to Group Officer and quarterly to ITA/AG on 15th October, January, April and July, after obtaining the information from concerned WAD Sections. (Authority : EPA.III/DOI/86-87.6604 dated 24.04.86 WM/DOI/652-543 dated 20.06.86 ITA inspection /9091/90 dated 10.07.90) 1.32 LIST OF STANDARD HEADS. Group officers should review annually, preferably in the first week of April the list of standard heads under which the files have been maintained as per Appendix __to para 82 of the Manual of CRT Section (First edition) (Para 1.23 of this Manual). (Authority:- Central co-ordination/Revision of manual/1-32/86-87/737 dated 20th February 1987) 1.33 Activity report of the wing to be sent to Central co-ordination section. Facts and figures on various activities of the works wing for the year, ending March, is required to be furnished to the central co-ordination section in the prescribed format (before the notified dates) for incorporation in the Comptroller and Auditor General’s Activity Report. Authority: (322-o-m/14-93 dated 1.6.93) Administrative report Desired information relating to works wing is required to be sent to the Comptroller and Auditor General by 30 September every year following the year to which the report relates. (Authority Headquarter No.17-m/3-89/dated 11.1.89) 1.34 Maintenance of Guard files and Attendance Registers of field parties. Files complete in all respects should be handed over by the party incharge to the successor in the event of transfer etc. or while proceeding on long leave otherwise to WM section at the time of completion of annual cycle of inspection. 37 Correspondence files and Attendance Registers of the parties should also be handed over to the section incharge of WM section. (Authority: WM/instructions/1990-91/105 dated 17.04.90 and WM Audit/Minutes of meeting/1991-92/29 dated 10.04.91) Guard files keeping the copies of the circulars/instructions issued from WAD/WM Sections, Administration section Comptroller and Auditor General of India and other PWD authorities should be kept in the files. WM Section should arrange quarterly meetings of the field parties as per instructions given by the Deputy accountant General (Works). 1.35 Quarterly Meetings Quarterly meetings should be arranged by WM though under the instructions of Group Officer to know the progress regarding:- (i) An appraisal of performance of field parties to see achievements of targets and further programme. (ii) Position of clearance of outstanding audit Notes, Consolidated Audit Notes, objections and paras of the Inspection Reports settled by them during inspection. (iii) Position of paras marked to WRS Section. (iv) Deficiencies noticed by WAD Sections while vetting/issuance of Inspection reports. (v) General discussion regarding developing of paras transferred from section A to Section B of the Inspection Report by WAD Sections. (vi) Position of audit of world bank/ADB schemes/Certification of shares of expenditure incurred on maintenance and operation of common carrier channels by the other States, State and Centrally Sponsored Schemes required certification. (vii) To ascertain the constraint/difficulties experienced by the field parties as well as the headquarter staff. (ix)Progress made in collection/completion of data for portfolio files. Posting and Transfers Intimation regarding Inter sectional/wing transfer of officers/officials should be sent to Admn.I section immediately. Compliance to the posting and transfers made by Admn. I section should be reported within prescribed period. Officers/officials with longer stay. 38 Name of the officers/officials who have largest stay in the section/wing may be specifically mentioned in the list. (Authority: - Admn.I Audit/28/Misc/714 dated 25.05.93) RMSGS (Record Maintenance Support Groups) Maintenance of Books Records (current and old ) and libraries One Group ‘D’ official may be posted for the smooth and satisfactory functioning of this scheme and its half yearly report i.e. on 1st week of April and October be sent to CRT Section for onward transmission to Headquarter. (Headquarter NO.1020-O&M\2-8 dated 09.09.88) Annexure ‘G’ Distribution of works in WM and WRS Section WM Section General unit 1. All matters relating to the organization of works group including arrangement of meetings. 2. All correspondence and questions of general nature including those requiring interpretation of Rules, MICA, increase/decrease in quantum of audit/review etc. as per instructions of the headquarter and local authorities, maintenance of guard files and important instructions issued by the Comptroller and Auditor General of India, corrections relating to the Manuals. 3. Maintenance of WAD Manual and Manual of instructions of PWD offices. Issuance of correction slips to other codes and Manuals. 4. Posting and transfer of officers/officials in Works and Revenue wing on receipt of roster etc. from Admn I 5. All correspondence relating to Complaints of staff of this office as well as of PWD staff etc. 6. Preparation of staff proposals, Fair index, Consolidation and submission of material for ‘Activity Report’ and ‘Administrative Report’. 7. Maintenance of Man power registers. 8. Report on Issue of inspection reports to the department. 9. Report on the clearance of points relating to “Director of Inspection”. 39 Unit II. Programme Unit 1. Tour programme of works field parties and inspecting officers. 2. Audit planning of the units to be audited during the whole year in MSTI Register. 3. Watching of weekly dairy reports of field staff and maintenance of check register. 4. All the works relating to programming. 5. Verification of TA claims. 6. Submission of Calendar of Returns to Branch Officer/Deputy Accountant General. Unit III. Coordinating unit 1. Consolidation and submission to the Section concerned monthly and quarterly arrears reports. Appraisal Report and Computerized Reports etc. 2. Works Group quarterly Audit Bulletins 3. Arrangement to hold quarterly meeting of field and Headquarter staff and higher level Audit Committee meetings and Issuance of minutes of meetings. 4. Work relating to Annual Confidential Reports of the works wing including field and maintenance of history sheets. 5. Maintenance of scheme Review files and registers to facilitate selection of schemes. 6. Maintenance of Budget documents. 7. Review of Portfolio registers and files of WAD Sections report on the financial stock-taking of big Engineering projects. 8. Targets and achievements and submission of reports. 9. Keeping records and issuance of instructions relating to Audit Certificate of World Bank/Asian Development Bank and other Plan/Non-Plan Centrally Sponsored Schemes and certificates relating to share distribution of expenditure pertaining to other States such as Rajasthan, UP and Punjab. Unit IV Misc. unit 1. Material for quarterly DO letter. 2. Omnibus para on losses/defalcation cases. 3. Review of COR losses and defalcation and their reports. 4. All reports containing progress and meetings regarding use of Hindi. 40 5. Maintenance of all general registers. 6. Consolidation and submission of weekly/monthly/quarterly diary and other reports of works wing. 7. General circulates of the section, submission of copies of circulars of field parties. 8. Posting and maintaining of leave account of officers and other staff and all work relating to leave (Headquarter as well as of the field). 9. Submission of reports/executive summary to the concerned EIC/Government on the basis of Part I C and D received from the WAD Sections. 10.Submission of stock check lists to the field parties (received from WAD Sections). WRS Section DP Cell Duties of Auditor/Sr. Auditor 1. Maintenance of potential draft paras register and advance para registers containing paras received from WAD sections. 2. Scrutiny of paras of inspection reports and their issuance and pursuance with the quarter concerned and collection of information from the ECs. 3. Maintenance of draft paras files. 4. Watching of monthly DO from Audit Officers/Sr. Audit Officers (field) and submission of consolidated report. 5. Targets and achievements-progress in respect of draft paras schemes and reviews allotted to the staff. 6. Targets and achievements of field parties and submission of quarterly report to the Accountant General. Annexure ‘B’ Duties and responsibilities of Section incharge Auditor Senior Auditor and Clerk and Branch Officer. Section Incharge (Supervisor/Section Officer/Assistant Audit Officer) 1. Supervision and coordination. Maintenance of Section Incharge Note Book and Guard Files containing important orders and decisions etc. 2. Review of vouchers audited by the staff up to the limit of 50000. 3. Review of sanctions and agreements up to Rs. 50000 examined by the staff. 4. Sue Moto audit of all sanctions and agreements and vouchers over 50000 but less than 100000. 41 5. Scrutiny of all agreements sanctions and vouchers involving money value of more than 50000 and submission to the Branch Officer for acceptance. 6. Maintenance of Central Register records prescribed in codes and Manuals MICA and MSO (Audit). 7. Preparation of all the required statements, maintenance and closing of calendar of returns, monthly and Quarterly Arrear reports. 8. Vetting and issuance of Inspection reports, processing of part II section ‘A’ paras and their submission to WRS section complete in all respect. 9. Other items included in quantum of audit and areas of responsibility approved by the CAG of India. 10.Suo Moto review of Inspection Report files pending for over six months – a minimum of 20 files a month. 11.Any other item of work as has been assigned in the WAD manual or by the Headquarter from time to time. Headquarter from time to time. Duties of Branch Officers. (Audit Officers and Sr. Audit Officers. 1. Audit of schemes and sanctions including intensive study of schemes selected in advance for review, identification of activities to be further seen in local audit and collection of materials on the activities from the Secretariat/SIC to be passed on to the local audit parties. 2. Co-ordination with EM/WRS section for processing factual statements. 3. Study of deficiencies in the system. 4. Review of vouchers audited by the Section Incharge. 5. Scrutiny and acceptance of all agreements involving money value of more than 100000. 6. Review of voucher from 10000 and above. 7. Review and sanctions and agreements by the Section Incharge up to a value of Rs. 100000. 8. Suo-Moto audit of all vouchers over 100000. 9. Processing of advance paras sent to and to be sent to WRS section. 10.Arranging regular visits to the Secretariat and Heads of department offices as a follow up of General audit of sanctions contract agreements and vouchers before taking up the local audit of the divisions/officers and providing data and instructions to the field parties. 11.Approval and editing of inspection reports received from the field. 12.Other items included in the quantum of audit and area of responsibility approved by the CAG of India/Accountant General. 13.Sending of confidential reports of the Divisional Accountant/Divisional Accounts Officer to the DAG/Sr. DAG (W) for record and other necessary action. 42 14.Any other items of work assigned by the DAG/Sr. DAG (W) or AG. Authority: WM/Audit/Intg. Audit/91-92/767 dated 30th August 1991 and 994 dated 24th September 1991. Duties and responsibilities of Auditor/Senior Auditor 1. Maintenance and putting up of Selection and Review register scheduled dockets and vouchers according to the norms prescribed by the CAG or by the Accountant General. 2. Audit of monthly accounts, vouchers to be obtained from AG (A&E) on the dates prescribed and issuing of reminders for those accounts not received along with other accounts and depicting the position in the quarterly DO. 3. Audit of agreements (i) scrutiny and acceptance of agreements involving money value less than 50,000 (ii) Auditor will also watch the receipt of agreements from the division and submit agreements to the higher level Section Incharge/Branch Officer for their scrutiny as required under the rules. 4. Collection of data relating to schemes and maintenance of Control Registers and Portfolio files and putting up the same to the Branch Officer/DAG/AG. 5. Maintenance of Objection Books (The object is to maintain record for pursuance and reference to local audit parties). Containing objections relating to Central Audit and Objection Book containing Money value including records of Paras of Inspection Reports and record of Sub divisions (16.10.3) 6. Issue of objection memos/Audit Notes and pursuance with divisions/department/accounting sections. 7. Receipt of inspection reports from local audit parties editing and issue to divisions etc. and pursuance of the same. 8. Maintenance of relevant register and records connected with Inspection Reports (showing date of receipt/issue/vetting/Advance Para/Draft Para and bringing to the notice of the author of the Para the deficiencies noticed or additions/alterations made at headquarters etc.) 9. Dispatch of documents i.e. selection file last Inspection Report, Objection Books (Audit office and AG(A&E) Office), Advance Para Files, Loss cases and an extract of any other special point, to the local audit parties and watching their return. 10.Maintenance of Master files which will consist of all important objections and exchange of correspondence relating there to, together sanctions and other supporting materials in respect of each office/division. 43 11.Maintenance of work load register, checking of completion reports and land award statements. 12.Maintenance of registers of important points noticed during central audit. 13.Maintenance of register of “Works abandoned” and works on which no substantial expenditure is being incurred for reference to local audit. 14.Maintenance of register of opinion cases scrutinizing with vigilance expenditure brought to account during March. 15.Maintenance of files and Register for recording division-wise objections for issue of Audit certificates in respect of Centrally Sponsored Scheme, World Bank aided projects/Asian Development Bank schemes. 16.Maintenance and pursuance of files and register of advance para and draft para noticed in the section during Central Audit as well as through Inspection. 17.Other items included in the quantum of audit and areas of responsibilities approved by the AG/CAG of India. 18.Maintenance of all other relevant registers and records prescribed in codes and Manuals, MICA and MSO (Audit) etc. 19.Bringing to the notice of authorities concerned of all the serious irregularities and paras relating to World Bank/Asian Development Bank schemes showing of expenditure relating to maintenance of Bhakra Canals with other States for specific mention in the Audit Certificate (though on merit basis). 20.Putting up the position of pending objections to the State Government half yearly and Progress Registers of Audit Notes Consolidated Audit Notes etc. 21.Scrutiny of all sanctions to Estimates Administrative approvals and orders with reference to their propriety and regularity and posting the sanctions in the Sanction Register/Estimates Register and Administrative approval Reports. 22.Scrutiny and disposing of all completion reports and Annual certificate of balances as provided in para 4.3.28 of MSO (Audit). 23.Maintenance of Note Book prescribed in the Para 4.2.12 to 4.2.13 of MSO (Audit). 24.Watching and expenditure adjustment of all items intimate to Divisional officers through Inspection Reports/Initial replies/Audit Notes/Consolidated Audit Notes, Half Yearly Return through personal discussions at Secretary level. 25.Attending to correspondence, file work, register of cases etc with reference to the orders issued from time to time and submitting to Section Incharge information of the seat for Arrear Report etc. and putting up all returns on the due dates and in the prescribed manner. 44 26.Issuing reminders in case of delay in reply to letters, return of Audit Notes/CAN and non-submission of initial reply to Inspection Report etc. 27.Issuing reminders to Inspection Reports or rejoinders thereto till all the points noted therein are settled. 28.Maintenance of registers showing progress in disposal of Inspection reports and para registers of financial irregularities, register of special points to be referred to the local audit parties. 29.Checking of Financial Stock taking of Big Engineering projects/Administrative Accounts of the Irrigation branch. 30.Maintenance of record received from the AG (A&E) or record Branch of AG (Audit) and watching its early return. Note1: Contractor’s bill which is adjusted by credit/debit to public works deposits/miscellaneous public works advances in terms of article 138 of Account Code Volume III should be treated as contractor’s bill and not Transfer entries. Note 2: List of Vouchers due should be indicated in the register at the time of its submission to the Branch Officer and when the Vouchers are received the list should again be put up to Branch officer for selection and review. Duties of Clerk 1. They are responsible for (i) diarizing all the letters, indexing of files, referencing and filing of letters. 2. Preparing of weekly reports of letters outstanding and submission of various returns to WM, C0-ordination and other controlling section i.e. Administration, CRT, and ECPA etc. 3. Sending of Vouchers to AG (A&E) and record received from the Record room of AG (A&E and Audit). 4. Maintenance of Sectional libraries and pasting of correction slips. 5. Typing work or sending of letters to type section duly approved by the Section/Branch officer Incharge and watching their return or fair copying small drafts which are not sent to Type section. 6. Early disposal of telegrams/telex messages. 7. Any other duties as enjoined in other Manuals/or entrusted to him by the section/branch officer. Instructions to be observed when a new division is formed or existing division is closed or amalgamated with another division. 45 General Buildings and Roads (B&R) 1. Formation of new division. 2. When a new division will come into existence the same will be attached in WAD II or WAD III section keeping in view the work load. 3. However Central division falling in the jurisdiction of AG (Audit) Haryana will be attached to WAD II section. Public Health The Public Health division will be attached to WAD I section. Irrigation On the formation of any new division, the same will be attached to WAD IV to VI keeping in view the work load. Closure or amalgamation of PWD division. On receipt of intimation from the concerned division or Engineer-in-chief etc. necessary entries in this regard is required to be made in all the records pertaining to that division. Note: All WAD Sections should send the complete records of the defunct divisions while sending the records of the division in which the division under question has been merged (WMI/HR\Office Order/4767 dated Nil) At present the distribution among WAD I to VI is as per Annexure given at the end of the Chapter Audit arrangements during Integrated Audit 1. All classes of Vouchers submitted to audit are subjected to Central Audit as per procedure/norms in the concerned codes and Manuals. 2. All bills subjected to Central audit will be checked with reference to Agreements and contracts/Work Order/Supply Order as the case may be Scope of Audit 1. The Central Audit, the system audit and Scheme Audit will be strengthened. 2. Visit to Secretariat and Offices of heads of Departments will enable to carry out Audit of Sanctions, Contracts, Supply orders, Budget allotment and diversion of Funds relating to World Bank/Asian Development Bank schemes etc., thereafter the local audit of the divisions will be taken up. 3. Intensify and comprehensive audit of Budget allotments and other schemes under the direct guidance of an Inspecting Officer. 46 4. Material for building up of Portfolio files will be available and collected. 5. Shifting the emphasis of local audit to a properly planned activity oriented efforts. 6. Integrated audit system will provide support facilities to local audit parties and conducting Review by making available copies of Rules, Orders Notifications and instructions for specific tasks for undertaking scrutiny of Sanctions orders and for planning delincating audit scope and requirements. 7. Statements showing the average number of man days to be adopted for working out the internal/external Arrears is as under:- ANNEXURE ‘C’ Submission of other miscellaneous 1mandays for every five Registers to the Branch officer. Returns/registers/reports Report of diary of undiarised documents 1manday for every five Returns/registers/reports Delay in the preparation/sending of Statement/returns etc. to the outside Offices. Preparation of half yearly statement 3 man days per statement Of outstanding objections/inspection Reports. Undiarised documents Capital and Revenue accounts 1 manday for 2 numbers Certificate of Annual Balances 1 manday for 6 numbers. Schedule of Deposit works 1 manday for 10 numbers. Schedule of Deposit 1 manday for 15 numbers. Schedule of Purchases 1 manday for 15 numbers. Schedule of Miscellaneous 1 manday for 10 numbers. Public works Advances 47 Schedule of rents of Buildings 1 manday for 4 numbers. Inspection Reports copying out of 1 manday for 2 numbers Replies in the office copy by the Auditor and disposal of report by The section Incharge Audit Notes/Consolidated Audit Notes 1 hour per Audit note/ And rejoinders to audit notes consolidate Audit note And half hour per rejoinder Test Audit Note 15 points one mandays (Authority: CAG letter No.921-T. Admn 455-68 dated 28.04.1969) Completion Reports 1 manday for 20 numbers. Communicating confirmation of audited 1 manday for 5 numbers. Figures of expenditure to divisional Officers Half margin letters 1 manday for 20 numbers. Disposal of half

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