1. Strengthening of the RBIA of RD Programmes
PRC Meeting

2. Broad Framework 1. Background 2. Recent Systemic initiatives
3. Quality IA : Way Forward
Annual Audit Plan
Engagement of Certified IAs
Nomination of Trainees
Monitoring over quality of Audit : GRIP portal
Engagement of SIRDs
Follow up Regional Workshops

3. Year-wise Expenditure (GOI) in Rural Development programmes (Rs
Year-wise Expenditure (GOI) in Rural Development programmes (Rs. in crore) *
105448
95099
77321
67263
58630
50162
*BE for the year

4. Expert Advisory Group (EAG) on IA
(March 18)
Major Recommendations:
IA as a important tool of performance management
Strengthening IA ( Risk based IA) as an instrument of management control across RD programmes, up to grass root level.
Progression from merely regulatory audit to risk identification and mitigation with sharp focus on objective .
Developing Risk Matrix for important RD programmes .
Capacity Building
Create a pool of 5000 Internal Auditors .
Contd…..

5. Contd…. The effectiveness of IA: Prerequisites 1
Contd….. The effectiveness of IA: Prerequisites the quality of the internal audit; the competencies of the internal audit team; 3. the independence of internal audit; 4. support from the management .  

6. Risk Matrix & Training Material
Risk matrix of MGNREGA, PMAY-G, SBM developed by o/o CCA
NIRD&PR and Institute of Internal Auditors engaged to prepare course material for 3 weeks’ certificate course
Risk matrix to be reviewed every year

7. Certified auditors :
3 week certificate course started on Risk Based Internal Audit for RD programmes.
Inaugurated by Secretary (RD) on 1st August, at NIRD&PR.
Four batches consisting of 86 trainees have already been trained and are available to take up assignment.
List of certified auditors is available at internal-audit.

8. State-wise Certified Internal Auditors
S.No
State
No of Certified Auditors 1
Andhra Pradesh 3 2
Delhi 41
Gujarat 4
H.P 7 5
Haryana 6
Jharkhand
Karnataka 8
M.P 9
Maharashtra 10
Mizoram 11
Punjab 12
Rajasthan 13
Telangana 14
U.P 15
Uttarakhand 16
West Bengal
Total 86

9. Training of Trainers (TOT) at NIRDPR, Hyderabad
Target to create a pool or 5000 certified internal auditors.
15 SIRDs, NIFM and INGAF selected to conduct the programme,
15 Trainers from 5 SIRDs trained at NIRD&PR in 1st batch of Training of Trainers (ToT)
2nd batch of ToT will start in June with 30 Master trainers

10. Training of Trainers 1st Batch of ToT 2nd Batch of ToT State
No of Master Trainers
Odisha 3
Gujarat
Assam 2
Tamil Nadu 5
Telangana
Total 15
State
No of Master Trainers
Odisha 3
Rajasthan 5
M.P 7
Karnataka
Jharkhand 2
Uttarakhand
U.P
Total 32

11. Quality Assurance
Certification process : Rationalization
4 stage evaluation process
Basic module evaluation
Theoretical test by SIRD/NIRD
RD specific module evaluation
Field audit evaluation
Evaluation of actual audit by Audit team leader
Evaluation of presentation made by the trainees
Expert panel to evaluate performance before award of certificate.
(Admissible honorarium payable to experts.)
Post certification review
Monitoring over quality of audit.
Ranking of the certified IAs on quality of audit done.
Annual review and updation of course module through wider consultations

12. Follow up Audit observations/Paras: Appropriate and timely Responses
Risk Analysis: strengthen Internal audit initiative

13. Details of Year wise Outstanding Paras of M/o Rural Development Schemes from 2013-14 to 2018-19
1601 89 98 97
126
636
555

14. Irregular Expenditure found Beyond the permissible limit of admin fund by examination of MIS and balance sheet
Name of Scheme
Distt./State
Amount in lakhs
MGNREGA
Thiruananthpuram, Kerala State
Palakkad, Kerala
189.79
Nalanda (Bihar)
476.86
Janjgir Chhatisgarh
135.58
Nagpur (Maharashtra)
176.38
Azamgarh (UP)
579.58
Ramgarh (Jharkhand)
81.19
Jagatsinghpur (Odisha)
57.96
Vikarabad, Telangana
416.00
PMGSY
Pune (Maharashtra)
158.73
Mau (UP)
118.39
Rangareddy (Telengana)
555.74
PMAY-G
Aurangabad (Maharashtra)
Khorda (Odisha)
166.66
Tiruvallur (TN)
168.59

15. Diversion of Funds to other schemes/Districts
Name of Scheme
Distt./State
Amount in lakhs
MGNREGA
Ramgarh/Jharkhand
400.00
PMAY-G
Dhankanal (Odisha)

16. Blockage/Unutilized Govt. money at end of the Financial Year
Name of Scheme
Distt./State
Amount in lakhs
PMAY-G
Aurangabad, Maharashtra
840.05
Dhanknal (Odisha)
238.70
Rangareddy (Telengana)
MGNREGA
North 24 Pargana (WB)
61.02
Janjgir Chhatisgarh
189.33
Vellore (TN)
115.29
Chikkaballapur (Karnataka)
435.97
PMGSY
Nayagarh, (Odisha)
Pune (Maharashtra)
NSAP
Ranchi, Jharkhand

17. Irregularities without the call of tender (Procurement of Material), Excess Expenditure booked over and above sanction amount of Govt. of India
Name of Scheme
Distt./State
Amount in lakhs
MGNREGA
Sangareddy (Telengana)
956.41
Vikarabad (Telengana)
PMGSY
Hoshangabad (MP)

18. Others: Non release of state share to Districts,
Non adjustment of Advances from Line Departments/Agencies/Officials,
Irregular payment of salary to regular staff of State Government which is not permitted under the scheme guideline

19. Way forward THANK YOU I Annual Audit Plan Careful planning
To cover all Distt. within a period of 4 years (80:20)
II Capacity building : Nomination
To nominate the carefully selected candidates for certificate and ToT course
To identify the SIRDs to undertake certificate courses. 4-8 batches may be taken each year for next three years.
III Deployment
Harness the potential of Certified Internal Auditors and deploy them in Internal audit activities in the States.
Monitoring over quality of Audit :
GRIP portal Contd….
THANK YOU

20. IA to be mandated in the RD Schemes
Systemic issues
Setting up of CIARD
IA to be mandated in the RD Schemes
IA to be included as a mandatory component in the Annual Action Plan.
Synergy : with CSOs, Internal audit and CAG
Compendium of IAs
GRIP : upgradation, customization and integration
Internal Audit Unit of the DoRD is being strengthened
Workshops
May be planned for ascertaining the updated status of IAs, experience sharing and working out future road map

21. Thank You