Presentation on Internal Audit of SSA Accounts. By: Shri N.P. Chauhan ConsultantFM/TSG

States/UTs who are non-starters in Internal Audit Name of the States/UTs Andaman & Nicobar Islands, Bihar, J&K, Nagaland and Tamil Nadu (Internal Audit not conducted from ) Action to be taken by States/UTs Need to initiate time bound action for commencement of Internal Audit without further delay

States/UTs where coverage of Internal Audit is poor Name of the States/UTs Arunachala Pradesh, Chattisgarh, Dadar & Nagar Haveli, Daman & Diu, Delhi, Goa, Haryana, Jharkhand, Karnataka, Kerala, Lakshadweep, M.P., Maharashtra, Manipur, Mizoram, Orissa, Punjab, Rajasthan, Sikkim, U.P., Uttarakhand and West Bengal Action to be taken by States/UTs Need for increasing the coverage of units i.e. SPO, DPO, BRC/CRCs and VECs as per para of FM&P Manual

States/UTs where concurrent audit is not conducted Name of the States/UTs Andaman & Nicobar Islands, Bihar, Haryana, J&K, Karnataka, Kerala, M.P., Manipur, Nagaland, Meghalaya ( ), Rajasthan ( ) and Tamil Nadu Action to be taken by States/UTs Internal Audit should be conducted on concurrent basis by the States/UTs and Internal Audit for the last financial year should be completed before commencement of Statutory Audit for subsequent financial year in June

Percentage of coverage of Internal Audit S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 1. A & N Islands (As on ) Coverage of BRCs/CRCs and VECs is poor. Coverage of yet to be completed. 2. Andhra Pradesh OK 3. Arunach al Pradesh Need for increasing coverage of Units under Internal Audit.

Contd … S. No. States/ UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 4.Assam Concurrent audit commenced from the middle of Coverage of units under Internal Audit is not adequate. 5.Bihar CA firm was to be appointed for I.A. for the year

Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 6.Chandigarh Internal Audit completed upto Chattisgarh Need for coverage of SPO, BRCs/CRCs and VECs 8. D & N H (As on ) Need for increasing of coverage of BRCs/CRCs and VECs under Internal Audit.

Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 9. Daman & Diu 0000 Non-Starter in Internal Audit. CA firm is to be appointed for the internal audit purpose 10.Delhi Need for coverage of BRCs/CRCs under Internal Audit. Period covered in Internal Audit to be indicated.

Contd … S. No. States/UT s Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 11.Goa Overall 0.48% Coverage of Internal Audit is poor. Need for increasing coverage of Units under Internal Audit. 12.Gujarat Overall 75% Need for increase of coverage of VECs under Internal Audit.

Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 13.Haryana Coverage of SPO, BRCs/CRCs and VECs under Internal Audit needs improvement. 14. Himachal Pradesh Coverage of SPO, BRCs/CRCs and VECs under Internal Audit should be undertaken

Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 15. Jammu & Kashmir (As on ) State must initiate action for commencement of Internal Audit either through in house team or CA firm. 16.Jharkhand State must initiate action for coverage of BRCs/CRCs and VECs as per para of FM&P Manual.

Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 17.Karnataka SSA has appointed 04 CA firms to take up the concurrent audit VECs will be audited during Need for concurrent audit.

Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 18.Kerala Need for coverage of BRCs/CRCs and VECs under Internal Audit. 19.Lakshadeep Need for coverage of SPO, DPOs, BRCs/CRcs and VECs under Internal Audit.

Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 20. Madhya Pradesh Need for commencement of Internal Audit on concurrent basis. 21.Maharashtra Need for concurrent Internal Audit. Need for increasing coverage of SPO, DPOs, BRCs/CRcs and VECs under Internal Audit as per para of FM&P Manual.

Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 22.Manipur (As on ) Coverage of BRCs/CRcs and VECs under Internal Audit is very inadequate which needs improvement. 23.Meghalaya

Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 24.Mizoram 0000 Coverage of SPO, DPOs, BRCs/CRCs and VECs is poor which needs improvement. 25.Nagaland Non-starter in Internal Audit. Need for appointment of CA firm for Internal Audit on priority. Present Status ?

Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 26.Orissa Coverage of BRCs/CRCs and VECs under Internal Audit needs improvement. 27.Puducherry SPO and DPO upto January 2010 BRCs – upto February 10 CRCs – upto February 10 Coverage of BRCs/CRCs and VECs under Internal Audit needs immediate attention.

Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 28.Punjab Coverage of BRCs/CRCs and VECs under Internal Audit needs improvement. 29.Rajasthan (As on ) Coverage of SPO, BRCs/CRCs and VECs to be taken up for Internal Audit completed upto Internal Audit for and to be commenced.

Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 30.Sikkim Internal Audit done upto No concurrent Internal Audit. Need for coverage of BRCs/CRCs and VECs Action Plan for Internal Audit?

Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 31. Tamil Nadu Internal Audit not conduted from onwards. Need for commencement of Internal Audit for onward on top priority. Action plan of State for Internal Audit ?

Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 32.Tripura Overall Break up of coverage of units under Internal Audit to be given by State. 33. Uttar Pradesh Overall 3.53 Coverage of units under Internal Audit to be increased. Breakup of units to be given by State. Period of Internal Audit to be given by indicating month.

Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 34.Uttarakhand Coverage of VECs under Internal Audit needs improvement. 35. West Bengal (As on ) Coverage of units under Internal Audit needs improvement. Internal Audit should be conducted on concurrent basis.

Thank you