annual administrative report of local audit department...
TRANSCRIPT
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Annual Administrative Report of Local Audit Department for the year 2015-16
(i) Particulars of organization, function and duties:-
It is a State Govt. Department meant to conduct the audit income/expenditure of Local Funds, which are normally not a part of Consolidated Fund of the State and are not audited by AG. The audit of Universities and H.P. Board of School Education, Marketing Board and five major Market Committees is conducted by this department under pre-audit system. The AG generally does not conduct the audit of these institutions. The department is responsible to conduct the audit of following institutions:
Name of Institutions/ Funds
1. H.P. University, Shimla. 2. Ch. Sarwan Kumar H.P. Krishi Vishav Vidyalya, Palampur. 3. Dr. Y.S. Parmar University of Horticulture & Forestry Nauni, Solan 4. H.P. Board of School Education. 5. H.P. Marketing Board. 6. Market Committees. 7. (a) Govt Educational Institutions(Pupil Funds)
(b) Sanchiyaka Accounts of Schools /Colleges 8. H.P. Hindu Public Religious Institutions and Charitable Endowments 9. HIMUDA 10. Muncipal Corporation Shimla 11. Nagar Parishads /Panchayats 12. H.P. Poly Technical pupil’s Fund and ITI”s 13. H.P. Technical Education Board. 14. The H.P. State Legal Services Authority. 15. Tourism Development Board 16. Fish Farmers Development Agency 17. H.P. Homeopathic Council 18. H.P. Academy of Arts Cultural & Language. 19. CM Relief Fund/Distt Relief Fund. 20. CM”s Sainik Welfare Fund. 21. H.P. Sectt. Canteen 22. Fair & Festivals 23. H.P. Veterinary Council 24. Board of Ayurveda and Unani System of Medicine. 25. H.P. Defence Forces Benevolent Fund Flag Day Fund 26. Rajya Sanik Board Special Fund for R.R. and Sanik Rest House Fund. 27. Small Saving Prize money in all districts, Distt. Sports Cultural Educational
Library & Other Development Fund. 28. E-Governances 29. Indira Gandhi Complex Shimla . 30. Mountaineering Institutions & Allied Sports, Manali. 31. HIMCOPS, Shimla
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(ii) Powers and Duties of Officers and Employees of the Department :
The department functions under the overall administrative control of Additional Chief Secretary (Finance) to the Govt. of H.P. Director-cum-Examiner, Local Fund Accounts: - Special Secretary (Finance) holds the
charge of the post of Director-cum-Examiner, Local Fund Accounts, H.P., Shimla. He is
also the Head of the Department.
OFFICERS/OFFICIALS POSTED IN H.Q. OFFICE OF THE LOCAL AUDIT DEPARTMENT : Additional Director: He is the Head of the Office as well as Controlling Officer of the employees of the department who are subordinate to him. Deputy Director-I: - He is the incharge of the Technical Section. He is responsible for the conducting audit of HIMUDA and vetting of Audit Reports of all the three Universities & Board of School Education Dharamshala, Urban Local Bodies and audit report of educational institutions pertaining to District Solan and Sirmaur and other work as allotted by higher authorities. Deputy Director –II: - He is responsible for vetting the audit reports of HP Marketing Board Shimla, Market Committees, Temple Trusts, E-Governance, Technical Education Board Dharamshala and audit report of educational institutions pertaining to the District Chamba, Una and Kangra and all other major miscellaneous institutions and any other work allotted by higher authorities. Assistant Director: - He is functioning as DDO as well as incharge of Administration and Accounts Section. Besides, he is responsible for vetting of Audit reports of all Govt. Schools/ Colleges, ITI & Polytechnic pertaining to the District Kullu, Mandi, Bilaspur, Hamirpur, Lahul-Spiti, Dehra Circle of Kangra District & Kinnaur District and all other smaller miscellaneous institutions and disposing any other work allotted by higher authorities from time to time . Section Officer (Establishment):- He is holding the charge of the Administration and Accounts Section. Section Officer (Technical Section): He is holding the charge of the Technical Section of the H.Q. Office. Jr. Auditors: - Functioning as dealing Assistants of Accounts, Establishment and Technical Sections in the H.Q. Office of the Local Audit Department. Clerks :- Typing work of drafts and comparision of Audit Notes. They also function as Diarist and Despatcher etc.
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THE OFFICERS POSTED IN THE RESIDENT AUDIT SCHEMES: Joint Controller/ Deputy Controller/ Assistant Controller and Section Officers are functioning as incharges of the Resident Audit Schemes in the case of Universities, H.P. Board of School Education, Marketing Board and Market Committees respectively. The function of these Officers is to conduct the audit of concerned institution and supervision of the work of the subordinate staff posted there.
JUNIOR AUDITORS POSTED IN RESIDENT AUDIT SCHEMES:
Junior Auditors posted in Resident Audit Schemes conduct the pre-audit/post audit in the Resident Audit Schemes. OFFICERS/OFFICIALS POSTED IN THE FIELD:- Assistant Controllers/Section Officers and Junior Auditors have been posted in the field audit circles to conduct the post audit of the institutions under auditorial jurisdiction of the Local Audit Department. Besides, Additional Director/Deputy Director/Assistant Director also supervises the Audit Parties from time to time.
(iii) Procedure followed in the decision making process, including channels of supervision and accountability: The correspondence received in the department is processed by the dealing Assistant (Jr. Auditors/Clerks) who put up the same to the Section Officer/Assistant Director/Deputy Directors as the case may be, and the same is finally disposed of at the level of Additional Director or Director or Principal Secretary (Finance) to the Govt. of H.P, depending upon the importance of the case.
In Resident Audit Schemes the initial work of conducting pre/post audit is processed by the Auditors and put up to Section Officer/Assistant Controller/Deputy Controller/Joint Controller as the case may be for scrutiny and final disposal. In circles, incharges of the audit parties are required to take on the spot decisions for conducting post audit depending upon the nature of the cases. However, the staff of Resident Audit Schemes as well as field parties work under the overall control and supervision of the Headquarter of the Department.
(iv) The norms set by it for the discharge of its functions: The norms to conduct the pre-audit/post audit have been framed/issued by the department to the staff posted for conducting the audit. The norms fixed by the department are as under:
1. Time allotment for conducting the audit. 2. Rates of charging of audit fees. 3. Quantum of audit prescribed for pre-audit and post audit of the various institutions. 4. Month Selection criteria for detailed check in the audit. 5. The department conducts the pre and post audit of the institutions under its auditorial
jurisdiction as per procedures laid down in the Acts/Manuals/ Ordinances/Statutes/Rules of concerned institutions and instructions issued by the respective institutions/Govt. from time to time.
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(v) Rules, Regulations, Instructions, Manuals and Records held by it or under its control :
The Department follows the Govt. Rules, Instructions, and Guidelines issued from time to time in its day-to-day functioning. The department also follows the guidelines contained in the H.P. LAD Audit Code/Manual.
(vi) A statement of the categories of the documents that are held by it or under its control :
1. Service record related to its employees. 2. Audit notes of the various institutions under the auditorial jurisdiction of the department. 3. Annual Administrative Report of Local Audit Department. 4. Record of Demand and Collection of Audit Fee due and realized from the various institutions under the auditorial jurisdiction of the Department.
(vii) The particulars of any arrangement that exists for consultation with, or representation by the members of the public in relation to the formulation of its policy or administration thereof : The department is primarily responsible to conduct the pre/post audit of the institutions under jurisdiction of the department and special audit, if any, assigned by the Govt. from time to time and it does not have direct public dealing.
(viii) A statement of the board, councils, committees and other bodies consisting of two or more person constituted as its part of or for the purpose of its advice and as to whether meeting of those Boards councils, Committees and other bodies are open to the public or the minutes of the such meetings are accessible for public : The requisite information may be treated as nil, since no board, councils, committees and other bodies consisting of two or more persons have been constituted in this department.
(ix) A directory of its Officers and Employees : A directory of the Local Audit Department is enclosed as per Annexure – “B”
(x) The monthly remuneration received by each of its Officers and Employees including the system of compensation as provided in its regulations : The pay scales as sanctioned by H.P. Govt. for its employees have been made applicable in this department. No extra remuneration over and above the pay scales is in vogue.The post-wise pay band and grade pay of various posts in the department may, however, be seen at Annexure-”C” The Article Assistants engaged by the department for conducting the field audit work are paid remuneration @ Rs. 650/- per working day as per scheme approved by the Govt.
(xi) The budget allocated to each of its agency, indicating the particulars of all plans, proposed expenditures and reports on disbursements made : Budget is allocated to this department for meeting the expenditure of its establishment and affairs connected there with. There is no agency working under its control to whom the budget allocation is required to be made by the department or the Govt.
(xii) The manner of execution of subsidy programmes, including the amount allocated and the details of beneficiaries of such programmes ;
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Required information may be treated as nil as no subsidy programmes are handled by this department.
(xiii) Particulars of recipients of concession, permits or authorizations granted by it ; No concession, permits or authorization are granted by this department.
(xiv) Details in respect of the information available to or held by it, reduced in an electronic form : The record of the department, at present, has been kept either in manuscript or in typed form and gradually facilities are being explored to convert the record in electronic form.
(xv) The particulars of facilities available to citizens for obtaining information, including the working of a library or reading room, if maintained for public use. All citizens can have the information from the department under RTI Act. However, there is no library or reading room facility available in the department.
(xvi) The names, designations and other particulars of the Appellate Authority Public Information Officers & Assistant Public Information Officer in respect of Local Audit Department, H.P.
Headquarter Office :
Sr.
No.
Name and Designation of Public information Officer & Assistant Public
information Officer (PIO & APIO)
Complete Office Address
Office Telephone No.
1. Sh. Rajesh Sharma, Director, Local Audit Department Appellate Authority
Local Audit Department Kasumpti,Shimla-9
0177-2620757
2. Sh. Anil Dutt Sharma, Additional Director, (Public Information Officer)
Local Audit Department Kasumpti, Shimla-9.
0177-2620046
3. Sh. Padam Singh Kanwar Deputy Director (Assistant Public Information Officer)
Local Audit Department Kasumpti,Shimla-9
0177-2620881
Public Information Officer of the Resident Audit Schemes of the Local Audit Department, H.P.
Sr. No.
Name of Resident Audit Schemes
Designation Telephone number
1. Resident Audit Scheme, Ch. Sarwan Kumar H.P. Kishi Vishava Vidyalya, Plampur
Joint Controller(Audit)/Deputy Controller(Audit)
01894-230354
2. Resident Audit Scheme, H.P. Board of School Education, Dharamashala.
Deputy Controller(Audit) 01892-229333 Ext.138
3. Resident Audit Scheme, H.P.University,Shimla-5.
Joint Controller/ Deputy Controller (Audit)
0177-2830892
4. Resident Audit Scheme, Dr. Y.S.Parmar,University of Horticulture & Forestry, Solan.
Deputy Controller(audit) 01792-252171
5. Resident Audit Scheme, H.P.Marketing Board
Assistant Controller(Audit) 0177-2621316
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Khalini,Shimla-2 6. Resident Audit Scheme,
Market Committee, Shimla & Kinnaur at Dhalli, Shimla.
Section Officer(Audit) 0177-2841167
7. Resident Audit Scheme, Market Committee, Solan.
Section Officer(Audit) 01792-230459
8. Resident Audit Scheme, Market Committee, Mandi, (H.P.)
Section Officer(Audit) 01907-265592
9. Resident Audit Scheme, Market Committee, Kullu(H.P.)
Section Officer(Audit) 01902-222208
Important Contact Numbers :
Sr.No. Name & Designation Code Telephone No. Residence No.1. Sh. Rajesh Sharma, Director. 0177 2620757 9418381433 2. Sh.Anil Dutt Sharma,
Additional Director. 0177 2620046 9418083689
(xvii) Such other information as may be prescribed under the Act. Nil Other Important Informations of the Department:- 1. Position of audit conducted :
During the period under report the audit of 264 institutions was conducted by the department. 2. Staff Position: The total sanctioned strength of the staff was 134 as on 31.3.2016 out of which 104 were filled up and 30 posts were lying vacant. 3. Empanelment of Article Assistants for outsourcing of audit works : The Govt. has framed a policy/scheme of outsourcing audit work by empanelling suitable persons as Article Assistants with commerce background Graduate/Post Graduate on assignment basis. 4. Income and Expenditure of the Department : During the period under report, the position of income and expenditure was as under:
Year Budget/ Expenditure of the department
Govt. Revenue generated in the shape of audit fee
by the department
Percentage of revenue generated against
expenditure.
2015-16 5,52,10,309 2,23,30,081 40.44
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ac9 O
MUDA Divisiara No.
4 N5 N6 N
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utstanding residential colon utilizatioregular paymithout approregular paymregular paymon deduction
uspected undf stones on thndirect loss ds per clouse 2inancial lossontractors. tric Division
Bon adjustmeon adjustmeon recovery
he contractoron receipt ooard againston deductiof the contracon deductio
unning bills. inancial lossehicles.
son DharamB
on receipt ofon recovery utstanding r
ccount of lesutstanding rion Mandi,
Bon adjustmeon adjustmeon recovery
olonies. on recovery
chemes. oss due to ause-2 of the
recoveries olonies.
on of store itement of salaoval of compment of secument to the cn of royalty
due benefit the cutting indue to non ta2 of the agres due to non
n shimla-9, Brief Descrient of staff adent of variouy of securedrs. of utilizationt deposit worn of levy cht.
on of secure
s due to non
mshala, 4/13Brief Descrif utilization of secured a
recovery of ass execution ecovery from4/13 to 3/14
Brief Descrient of variouent of staff ad
of maintena
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not taking e agreement
f maintenan
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d advances s
n certificatesrk. harges from
ed advances
n fixation cr
3 to 3/14. iption of irrfrom HP Eleadvances froamount fromof deposit w
m Electricity4. iption of irrs advances. dvances. ance charges
charges from
of action agt.
nce charges f
ng period. wances to thrity. e to the contr lue of soil c
ones.
actor due to n/diging of eion against th
efiting of se
4. regularitieson 31-3-14. since long s
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regularities
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sanctioned to
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per clause-2
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city Board on
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xecution of onptent authoefund of s
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ncome Tax Don productioork.
mittee SolanB
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Brief Descrient of advancecovery of h
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me due to shn licence hodu and Banipn of items q
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me due to shoal of amount and LahaulBrief Descriecovery of s
amount of mtion of compeck post Bajaecovery of mamount of m
payment oDepartment. on of utiliza
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he construcg). claims. r than the incr, 4/13 to 3/1
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ort realizatiodeposited in
l & Spiti, 4/iption of irrshop rent froarket fees. pounding feaura. market fees f
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Society(CentB
regular paymregular paymregularities oregular expeurchase madociety(RLA)
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ash book. regular paymregular advaovernance furegular paymffice from e-
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ment to the Stral Unit) DBrief Descriment of loanment for the on the printienditure fromde without in) Baijnath, Brief Descrial of interest
ment on repaance paymeund ment of ele-governance A) Banjar, 1Brief Descriof amount in
urchase by tster.on of vouche
A), Jawali, 9
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de without quon amoun
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shop rent. rent from
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air/POL charent for vario
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n the Govt.Tr
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n certificate eelephone anelectricity b
uotations. nt spent onooler. hase of statio
f registration
ble security
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tract employ
mar, Clerk. a 21-06-08 tregularities
f Generator Srious firms. ernance fundquotations. 1-3-14. regularitiesom saving ac
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nance was n
regularitiesUnit.
high securityetc.
nd electricitybills from e
n purchase
onary from o
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to 31-03-14
Set.
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cle from the e
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37. e-goPa
38. e-goPa
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7 Novernance Sara No.
6 Nac
9 Ir10 Ir11 Ir14 Pu
overnance Sara No.
6 NG
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Covernance Soara No.
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Society(RLAB
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urchase formccomplish ofurchase of sOC and alsoregular paymaib Tehsilda
Society(RLAB
on deposit oSociety(RLA
Bon deposit
ctivities in Grregular experregularities rregular expeurchase of D
Society(RLAB
on deposit oovernment tregularities oregular experegularities onditioners. ociety(RLA
Burchase of uotations .
Society(RLAB
on accountaon deposit oon accountaon accountaregularities fregularities iregular paym
A)KandaghaBrief Descrince of 25%ransport act
without coda
m private firmf the work frstationary fro doing the pment of telear. A) Manali 8/Brief Descriof amount in A) Nahan, 4/Brief Descriof 25 % o
Government tenditure on ton purchaseenditure on tDMP Printer A) Paonta SaBrief Descriof 25% shartreasury.on purchase enditure on p
on suppl
A) Padhar, 3Brief Descri
computer
A) PalampurBrief Descri
al of interest of service taxal of chequesal of income found in payins the purchment of telep
at, 29-3-07 tiption of irr
% share of tivities in a
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ms without rom the privarom private printing workephone charg
/07 to 3/14. iption of irrGovernmen
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of EPBX Sypayments of ly and in
3-01-08 to 3/iption of irr
stationary
r, 09/05 to 3iption of irrof saving ac
x in bank. s in cash booin cash book
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to 03/14. regularitiesincome form
account of t
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obtaining Nate firms. firms witho
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regularitiesnt treasury
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of telephoneConditionersf photo state dal formalitieo 3/14. regularities
me from Use
ystem Instalelectricity bstallation o
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without in
3/14. regularitiesccounts in ca
ok issued by k. of the Societyds. lectricity bill
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out obtainingame.
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rm transpor
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the Society.
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43. e-goPa
44. e-goPa
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Society(CentB
ess accountamount as cloon utilizatio3-15. on recovery regular pay
mobile phone regular paymIELIT (Form
or the month on productioovernance fuxpenditure murchase of uotations. tilization of ociety(RLA
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Society(KalpB
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ccounting in entral Unit rurchase mauotations. sociery(RLA
Bxpenditure m
und and no reurchase mauotations
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tral Unit) RBrief Descrial FDR amouosing balanceon of fund re
of amount pyment to v
bills. ment from emerly DOEAof 10/12 to
on of bills/vound. made on unaugoods from
items withoA) Nichar, B
Brief Descriof 25% sha
nd. items witho
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pa), RekongBrief Descriof 25% sharend. f service cha
cash book arecord.ade from o
A) Pooh, 1-1Brief Descrimade on Teheceipt of `23
ade from o
ypur, 2/06 tBrief Descriof amount inA) Nadaun, Brief Descrif amount in G
ment on a/c o
Rekongpeo 2iption of irrunt in cash be. eceived for s
paid to Distrarious offic
e-governancACC) Sh. V15.09.13. ouchers of e
uthorized acm open mar
out entries mhaba Nagaription of irr
are of transp
out their stocpen market
gpeo, 5-5-05 iption of irr
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arges in Centand non reco
pen market
12-07 to 3/15iption of irrhsildar Offic3001/- in Tepen market
o 3/15 iption of irr
n Govt. Treas9/06 to 3/15
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20-4-04 to 3regularitiesbook due to
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showing thi
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T Facilitatoron a/c salary
made from e
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k register. to 3/15.
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invitation o
charges in
count withouf the same in
invitation o
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49. e-goPa
50. e-goPa
51. e-goPa
52. HP Pa
53. HamPa
54. ShivPa
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cha5 Irre
var7 No8 Pur9 Ex
obtovernance soara No.
6 No7 La8 No9 No10 Irr
Technical Era No. 5 No8 No9 No10 Re
witmir Utsav Hra No. 6 Ou
adv7 No
stacom
9 No10 No
Utsvratri Fair Bra No. 6 Pur7 Irre8 Ex
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com12 No
ociety (RLAB
on productionociety (RLA
Bon productioarges deposiegular paymrious works.on maintenanrchase of pri
xecution of taining the Nociety (RLA
Bon deposit ofate deposit ofon productioon productioegular paym
Education BB
o adjustment on productionon recovery omittance othout any rea
Hamirpur, 4/B
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Brchase withoegular paym
xcess paymommittee. . egular paym
on recovery mmittee magon posting of
A) SarkaghaBrief Descrin of bill/utili
A) Sunder NBrief Descrin of details/ited in transpment from e
nce of recordinter withouprinting wo
NOC from prA) Chopal, 8Brief Descrif amount in Gf income. n of record/rn of expendi
ment without Board DharaBrief Descri of advancesn of utilizatiof outstandinf amount ason./13 to 3/15.
Brief Descrirecoveries fs published oof cheques ere rejected hority. f purchased iof rates paid
1-3-10 to 3/1Brief Descriout quotation
ments from Faents for s
ments of loanof advertisemgazines. f purchased i
at 1.9.05 to 3iption of irrization certif
Nagar, 1-9-0iption of irr/record relateport accounte-governance
d related to put fulfilling thork from thrinting and s8/06 to 3/15iption of irrGovt. Treasu
receipts to thiture vouchefulfilling th
amshala, 4/iption of irrs as on 31-3-ion certificatng amount frto Director
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items in stocd to various
15. iption of irrns. air Committ
supply of
n. ment charge
items in stoc
3/15 egularitiesficates.
05 to 3/15 egularitiesed to 25 % . e fund for
printer cartrihe codal form
he private fistationery De
regularitiesury.
he audit. ers to the aude codal form14 to 3/15 egularities-2015. tes.
from HRTC. r, Technica
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account of prior appro
ck register. s programme
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tee Fund. sound syst
es advertized
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of consume
execution o
idges. malities. irms withouepartment.
dit. malities.
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oval/orders o
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tem by th
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55. TemPa
256. - Tem
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57. TemPa
58. TemPa
59. TemPa
60. HP A
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fro17 No
thr18 Irre
24¼[k½ Nomple Trust Sra No. 10 Irre
par14 Pur15 Pay
mple Trust Sra No. 7 Ou17 No
mple Trust Sra No. 9 No
fro13 No14 Irre
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bas20 No
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on productioyment to audSh. Ram Go
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on recovery oSh. Sankat M
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Bon receipt om FDRs.
on refund of egular paymonorarium toegular paymsis. on posting ofd non prepagister. Mata Shaloo
Bppointments
uthorities. e & Languag
Bon recovery oalance of booalance of Pahegular paymrchase of Mproval and thegular paymmpletion of
on of billsdit. opalji TempBrief Descrin for the rec
ops and Stonf income ann.
ment on adverof penal inteMochan Ta
Brief Descrin purchase e complex.out codal forectricity billswari Deviji KBrief Descriecoveries of rof penalty foalaknath, SBrief Descriof TDS amo
advances. ment of Fo the employment of elec
f goods purcaration of d
oni solan, 1-Brief Descri made witho
ge Academy
Brief Descriof cassettes aoks publishedhari song cas
ment rent for Maruti Car Khe non fixatiment on pucodal forma
s/vouchers
ple Damtal, 1iption of irrcovery of oune crushers. d sale tax re
rtisements. erest from tharadevi, 1-1-iption of irrof goods ma
rmalities. s of residentsKangra 1/13iption of irrrent from Sh
or late execuhah Talai, 1iption of irrount deducte
air Allowayees of the trctricity bill
chased for Ladetails of ite
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y, 4/14 to 3/
iption of irrand books lad. ssettes in thecomputer ce
K-10 withouion of mileagurchase of
alities.
and receipt
1/13 to 12/1egularities
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12-14. regularitiesr approval o
15
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ts of actua
4.
mount of ren
om work bil
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terest earned
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ther purposein the stock
of competen
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61. FFD
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63. GDCPa
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DA Palampura No. 6 Un
for8 N
beC Jukhala, ra No. 6 Irre
parDa
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C Bharmoura No. 8 No9 No
C Hamirpura No. 4¼x½ Lo5 Sho
ses7 No8 Sho10 Irre11 Pur17 No18 No19 No
zir Ram Sinra No. 5¼[k½ Re14 Irre17 Ov19 No
C Sangrah, ra No. 9 No
fun11 No
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nspent amour the year 20on receivineneficiaries. 4/11 to 3/14
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ur, 4/12 to 3/B
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Bgarding lessegular expen
ver payment on repaymen
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on deposit ond.on availing tuses on deposit ofegular expen
ver payment
/15 Brief Descri
unt of grant i14-15.
ng of receip
4 Brief Descrinditure fromn HP Univ
ce of loan ectricity bill. /15 Brief Descriof computer f amount in C
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of late admison of Compu
ment of electrems without of amount le
f utilization cnt of advanceehri, 4/13 toBrief Descris credit of intnditure fromfrom Amalg
nt of loan rais5 Brief Descriof time barr
the benefit o
f loans sanctnditure fromto the Accom
iption of irrin aid due to
pts on a/c
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raised from
iption of irrand internet
College Fun
iption of irrproper financts & Amalg
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end from thecertificate froes well in timo 3/15 iption of irrterest on FD
m various fungamated fundsed for NSS
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of 50% rebat
ioned from vm Library Sec
mpanists.
regularitieso non achiev
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m Amalgama
regularitiest fund. d.
regularitiescial managemgamated fun
al Fund. rom Amalgamotations. e computer fuom HP PWDme.
regularitiesDRs. nds. d. activities.
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various studcurity Fund.
ving of targe
eased to th
d for studenGroup-II(Fo
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ment. nd during th
mated fund.
und. D.
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28 | P a g e
Annexure-”A”
Audit conducted by the Local Audit Department under the provision in respective Acts/Rules/Notifications and instructions of the Government
Sr.No
Name of Institutions/ Funds Act/Letter No./Notification/Instructions
1. H.P. University, Shimla. Under Section 29(1) of H.P. University Act, 1970. 2. Ch. Sarwan Kumar H.P.
Krishi Vishav Vidyalya, Palampur.
Under Section 45(3) of H.P. Universities of Agriculture Hort. & Forestry Act read with the provisions relating to audit contained in University”s Statutes framed thereunder
3. Dr. Y.S. Parmar University of Horticulture & Forestry Nauni, Solan
Section 45(3) of H.P. Universities of Agriculture Hort. & Forestry Act read with the provision contained under section 13.2 of the University”s Statutes framed there under
4. H.P. Board of School Education.
Under Section 48(2) - A of H.P. Board of School Education Act, 1968.
5. H.P. Marketing Board. U/S 48(2) H.P. A & Hort. Produce Marketing Act, 2005 6. Market Committees. Under Section 100 (3) of rules framed under Agriculture
Produce Marketing Act – 1971 . 7
(A) Govt Educational Institutions(Pupil Funds)
Under Rule 136(b) of H.P. Education Code.
(B) Sanchiyaka Accounts of Schools /Colleges
Vide letter No.Fin-2-C(a)-55-6684, dated 9-9-96
8. H.P. Hindu Public Religious Institutions and charitable Endowments
Under Section 23(2)C(ii) of H.P. Religious institutions and charitable endowments Act, 1984 as amended by notification No. Bhasha-A(D)-3/85-II, dated 17-1-1989 F/B(P-173)
9. HIMUDA Notification No.H SG-4(d)1/92-II dated 13-9-04(under Sub Section 3 of Section 28 of H.P. Housing & Urban Development Authority Act, 2004(Act No.9 of 2004)
10. Muncipal Corporation Shimla Sub Section 3 of Section 161 MC Act 1994 amended made vide Act No. -19. of 2007 - Notification No.1-376/81–Fin(LA)–Vol-4] Date 16.10.2008
11 Nagar Parishads /Panchayats Sub Section 1 of Section 255 of Municipal Act, 1994- Notification No.1-376/81–Fin(LA)–Vol-4] Date 16.10.2008
12. H.P. Poly Technical pupil”s Fund and ITI”s
Vide Rule 7 of notification No.STV(I.T)F(5)-5/85 dated 4-11-1986
13. H.P. Technical Education Board.
Under Section 20 of H.P. Takniki Shiksha Board, Act 1986
14. (a) The H.P. State Legal Services Authority.
H.P. State Legal Services Authority & Regulation 1996 under section 8(5)
15. Tourism Development Board Under Section 14(2) of H.P. Tourism Development and Registration Act. -2002
16. Fish Farmer”s Development Agency
GIA Rules No.5 (3) notified vide No. Fish-F (5)-1/82-Vol-1 dated 29-3-86.
17. H.P. Homeopathic Council Under Rule 26 of H.P. Homeopathic Practitioner Rules, 1983
29 | P a g e
18. H.P. Academy of Arts Cultural & Language.
Under Section 20 of Constitution notified vide Govt. Deptt. of Languages & Cultural affairs vide No. LCA(9)-2/84, dated 10-12-1984 F/F.(P-207)
19. CM Relief Fund/Distt Relief Fund.
Vide instruction No. 8 of the Fund
20. CM”s Sainik Welfare Fund. Vide Govt. of HP(GAD-E-Section)Notification No. GAD-E(C)8/99 dt.2-11-99
21. H.P. Sectt. Canteen Letter No. Per(SA-I)F(6)-1/84, dated 8-5-1998,18-3-88,16-10-99
22. Mela Festival Accounts No. Language-C(13)_-2/92-loose, dated 11-5-99 from F.C.-cum-Secy.LAC
23. H.P. Veterinary Council Notified in GIA Rules of HP Veterinary Council vide notification No. AHY-A(5)5/86 dated 3-1-94
24. Board of Ayurveda and Unani System of Medicine.
Letter No. H & FW(c)(1)-21/76 dated 22-6-1977.
25. H.P. Defence Forces Benevolent Fund Flag Day Fund
Vide Rule no.9 of the Rules for utilization of the fund notified vide notification No.11-58/66-GAD”A” dated 19-10-1977
26. Rajya Sanik Board Special Fund for R.R. and Sanik Rest House Fund.
Under H.P. Defence Security relief Fund National Security Relief Fund vide instruction No.9.
27. Small Saving Prize money in all Distt. Distt. Sports Cultural Educational Library & Other Development Fund.
Letter No. Fin(C) 15-25/77(w & M) dated 29-12-1978
28 E-Governances Notification no.-TPT-F(1)2/2000 –E-Governance Date -03-09.2005
29. Indira Gandhi Complex Shimla .
Director Youth Services and Sport vide letter no. -4-31/83 Y.S.S. 4388 Date -09/07/2003 .
30. Mountaineering Institutions & allied Sports, Manali.
Notification GAD -3 –C (4) -13/76 Date -18.03.1978
31. HIMCOPS, Shimla Vide Directorate Police Communication and Technical Services H.P. Vide Letter no. 4142 date -25.03.2011 as decided by meeting at Governing body of HIMCOPS as on 11.03.2011
30 | P a g e
Annexure – B
Directory of the Officers/Officials of the Local Audit Department
(1) Headquarter Office :
Sr. No. Name and Designation Address Office Telephone No. 1. Sh. Rajesh Sharma, Director 0177-2620757 2. Sh. Anil Dutt Sharma, Additional Director 0177-2620046 3. Sh. Padam Singh Kanwar,Deputy Director 0177-2620881 4 Sh. Suneel Kumar Angra, Deputy Director 0177-2620881 5 Sh. Gian Chand Sharma, Assistant Director 0177-2620046 6 Sh. Anil Kumar Sharma, Section Officer 0177-2620046 7. Sh. Sharwan Kumar, Section Officer 0177-2620881
(2) Resident Audit Schemes of the Local Audit Department, H.P.
Sr. No.
Name & Designation of the Officer Incharge
Name of Resident Audit Schemes where posted
Telephone number
1 Shri Baldev Raj Sharma, Joint Controller
Resident Audit Scheme, Ch. Sarwan Kumar H.P. Kishi Vishava Vidyalya, Plampur
01894-230354
2 Sh. Basant Singh Kanwar, Joint Controller
Resident Audit Scheme, H.P.University,Shimla-5.
0177-2830892
3 Sh. Kashmir Singh Verma, Deputy Controller
Resident Audit Scheme, H.P. Board of School Education, Dharamashala.
01892-229333Ext.138
4 Sh. Satpal Singh, Deputy Controller
Resident Audit Scheme, Dr. Y.S.Parmar,University of Horticulture & Forestry, Solan.
01792-252171
5 Sh. Sita Ram Sharma, Assstant Controller
Resident Audit Scheme, H.P.Marketing Board Khalini,Shimla-2
0177-2621316
6 Sh. Hardev Singh shandil, Section Officer
Resident Audit Scheme, Market Committee, Shimla & Kinnaur at Dhalli, Shimla.
0177-2841167
7 Sh. Puneesh Sagar, Section Officer
Resident Audit Scheme, Market Committee, Solan.
01792-230459
8 Sh.Mohinder Kumar, Section Officer
Resident Audit Scheme, Market Committee, Mandi (H.P.)
01907-265592
9 Smt. Indira verma Section Officer.
Resident Audit Scheme, Market Committee, Kullu(H.P.)
01902-222208
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Annexure - C
Sr. No. Designation of the post Number of Posts
Grade pay Revised Pay scales
1. Additional Director 1 8400 15600-39100
2. Joint Director/Joint Controller 2 7800 15600-39100
3. Deputy Director/Deputy Controller 7 6600 15600-39100
4. Assistant Director/Assistant Controller 9 5400 15600-39100
5. Section Officer 37 5000 10300-34800
6. Junior Auditor 61 3800 10300-34800
7. Junior Assistant 3 3600 10300-34800
8. Clerks 4 1900 5910-20200
9. Driver 2 2000 5910-20200
10 Gestetnor Operator 1 1900 5910-20200
11. Daftri 1 1900 5910-20200
12 Peons 6 1300 4900-10680
Total 134
***