Para-wise replies to the Inspection Report, 2016.

Para
Subject
No. Reply
Planning and conduct of Audit.
Group Officer’s supervision of the Audit teams, monthly/quarterly
meeting etc. are some of the measures which have been continuously in
Inspection Reports with no place in this office in order to enhance quality of Inspection Reports
2.2
major objections/nil objection and Audit products. Audit personnel are regularly being exposed to
various training centres of the IA&AD and in-house training, for
capacity building and improvement of quality of audit.
In the wake of introduction of New Compliance Auditing Guidelines,
this office has carried out a major exercise to identify the departments
under the State Government and also other auditable units. This office
maintains the list of Apex Units, Audit Units and the Implementing
Units with effect from Annual Audit Plan 2017-18 as per the New
High Risk Units escaping Compliance Auditing Guidelines containing 41-Apex Units; 108-
2.3 Audit Units and 14144-Implementing Units. Identification of auditable
Audit
units is a continuing process. The auditee database of this office would
be updated regularly.
As per the Annual Audit Plan 2019-20, the list contains 41-Apex
Units; 121-Audit units and 15957-Implementing units.
In line with the New Compliance Auditing Guidelines, based on budget
documents of the State Government, this office has identified 41 Apex
auditable units. The top down approach for identification of Audit units
has been adopted. Organization charts of the Apex to identify the Audit
units and the Implementing Units have been prepared. Broadly, the
following parameters were considered for risk assessment:
Risk analysis and  Budget documents
2.4 categorization of units
 VLC data and Report on State Finances
 Audit Advisory Board suggestions
 Past Audit findings/Inspection Reports
 Media reports and visibility of topics
 Trend of expenditure and / or receipts etc.

The delay in submission of Bond Copy to Headquarters is due to loss of

Delay in preparation of Audit working days due to Civil disturbances especially in and around
2.5
Reports. Imphal. It is submitted that all efforts will be made to ensure that such
delays are reduced in the future.
The training on (1) is being imparted at RTI, Shilong on a regular basis
Two phase training/ exposure as part of training of Performance Audit. Also, workshop/training are
2.6 in conducting performance also held at RTI on specific PA topics.
Audit In respect of (2), as a part of conduct of PA, the experts from auditee
offices are requested to impart domain knowledge.
2.7 Inadequate response of As recommended, more active efforts are being made to obtain the

1
 Management/Government to response from the Management/ Government to present balance report.
the Audit Paras proposed to
be included in the Audit
Reports.

Non maintenance of Register Agenda Papers and Minutes of Board of Directors’ Meetings have been
2.8 of Agenda Papers and called for from the State PSUs. Important issues of the meetings would
Minutes of Board of be entered in the Register as and when the replies are received from the
Directors’ Meeting State PSUs.

Although this office has no experts in the field of DBMS, we have started
taking initiatives by maintaining the journeys of all DPs in Excel format
Non creation of Database from the Audit Report for FY 2015-16 onwards. Also, it is being planned
2.9 Management System for State
to keep of the journeys of the State Audit Report in Excel format as well.
Audit Reports
A watch register has been maintained for keeping track of receipt and
dispatch of audit report material.

Review of Inspection Report

2.10 of Manipur Police Housing The observations made are noted for future guidance.
Corporation Ltd. (MPHC
Ltd.) Imphal.
Adequate steps have been initiated in order to avoid any shortcoming in
the Inspection Reports.
Copies of Minutes of Entry Conference and Exit Conference have been
included compulsorily in all the Inspection Reports.
Scope of Audit has been defined in Introductory part of all Inspection
2.11 Review of Inspection Reports. Reports.

Information on status of Computerisation in the auditee unit has been

included in Form-1 (survey questionnaire CAG of India).
The position of outstanding paras has been presented in tabular form in
Part-III of IRs.
With effect from Audit Plan 2017-18 preparation of Compliance Audit
Design Matrix for the identified Apex Auditable Entity has been
2.12 Non development of started.
Checklists

Appropriate action has been initiated in line with observation of the

Review of Potential Draft Inspection.
2.13 Para (PDP)/Draft Para
Register
IT topics for the Audit Plan 2018-19 to 2020-21 have already been
forwarded to the Headquarters office. For the Audit Plan 2018-19, this
2.14 Non-inclusion of IT Audit office had taken up IT audit of “Computerisation of Personnel
Topics in the Audit Plans information system”.

2.15 Audit of high value contracts As recommended, the Contract Review Register would be maintained

2
 henceforth and the same shall be reviewed regularly by the Group
Officer.
This office has taken into consideration observation of the Inspection.
Newspaper clipping are regularly (Monthly) submitted to the
Accountant General for onward submission to the headquarters office.
The register being maintained in the Section has been modified as
2.16 News Paper Clippings suggested by the Inspection. The approved press clippings were then
handed over to the concerned inspection parties for verification of the
news.

The matter for non-submission of accounts is taken up regularly with the

management of the Companies and the administrative Department of the
State Government from time to time. A request was also sent to the Chief
Secretary, Government of Manipur on the issue. Meeting was scheduled
on 07-01-19 and again on 07-03-19. However, it was postponed due to
exigencies on the part of the State Government. The matter was also
highlighted and discussed during the exit meeting on the Report on State
2.17 Arrears in Accounts Finances 2017-18 held on 08-01-19. This year, we are also planning to
propose a para on pendency of the accounts of the State PSUs for the
main Report.

The matter is being pursued actively at this end and being

highlighted/reported to the State Government at the highest level.

Delay in audit of accounts of

2.18 PSUs The observations was duly noted and followed. As on date there is no
pendency in audit/issue of comments of PSUs pls.

The approved accounts of RIMS for the year 2012-13, 2013-14, 2014-
15, 2015-16, 2016-17 have been repeatedly called for. The matter has
2.19 Delay in issue of Separate been brought to the notice of the concerned Ministry also. However, the
Audit Reports. position remains the same.

As observed by audit, a system is being put in place to monitor receipt/

non-receipt of requisitioned vouchers. Regular reminders are being sent
Financial Attest Audit Audit to A&E Office regarding cases of non-receipt of sampled vouchers for
2.20 central audit.
of monthly vouchers

Review of Objection Book Objection Register is being maintained in the Section and updated from
2.21 maintained by FAW (Earlier
time to time.
CAP-CASS)
Quality Control

3.1 Performance of Internal Test

Audit – observation thereof.

3.1.1 Audit Sub- Committees has been organized to settle the pending the
Outstanding IRs/Paras
paras and the matter is improved significantly.

3
 Consequent upon posting of two Group Officers, the number/ frequency of
3.2 Group Officers Supervision Group Officers Supervision has been increased to at least cover all the assigned
audit parties in a month.

3.3 Review of records of training All out efforts are being made to utilize 100 % slots allotted by RTI, Shillong.
imparted to officers/officials
Stakeholders Management
4.1 Outstanding Paras Audit Sub-committee are being organized to settle the pending paras.
Audit Committee Meetings A Comprehensive database of Audit Committee Meeting conducted, paras
4.2 discussed and paras settled is being maintained.

Paras Review Total

Paras pending for discussion in As on 31st
4.3 PAC/COPU and awaiting PAC 23 5 28
March, 2019
recommendations
CoPU 34 8 42

PAC-4 For the Quarter ended March, 2019

4.4 Status of PAC/CoPU Meetings
CoPU-Nil

4.5 Status of ATN received and Nil* as on 31st March, 2019

vetted
Management and Support Structure

5.1 Delay in deposit of Government The amount are being deposited into accredited bank without any delay
money

5.2(A) As recommended, information are being recorded in the relevant column &
Bill Register:
reviewed by DDO
5.2(B) Bill Transit Register As recommended, the Register is being reviewed.
5.3 Review of DC Bills The AC bills have been converted to DCC bills
Review of Registers of Service
5.4 Books Review of Register of Service Books is done in April 2019 and certificate of
verification recorded by the verifying officer.
Verification of service on
5.5 completion of eighteen years of Review and verification of service on completion of 18 years of quality service
service will be initiated as per rule.
Review of records of cases under
Rule 56/48 of CCS Pension The office has started review of records of cases under Rule 56/48 of CSS
5.6 Rules Pension Rules. In this regard, two (02) committees have been constituted for
reviewing the cases.
Review of subscription for
5.7 The CGEGIS subscription rate have been deducted as per rules.
CGEGIS
Review of records of Long Tern
Advances The terms and conditions specified under Rules of various advance disbursed
by this office has been adhered to since 2016-17. Regarding Motor Cycle and
5.8 HBA, due to administrative lapses, the specific terms and conditions of each
advance were not adhered to timely. And most of the Advance are on advanced
stage of complete recovery along with interests wherever applicable. Hence,
this observation may please be considered for dropping.

4
*i) ATNs on 23 PAC Reports (relating to 11th to 20th, 38th to 50th ) are yet to be received
ii) ATNs on 9 CoPU Reports (1st to 13th) excluding 4 spot visits are yet to received.
Review of records of IT
Assets A physical verification of IT system of this Office was done by Shri.
5.9 Pankaj Varma, Deputy Accountant General (A&E) on the 10th of Oct
2016.
Review of records of Office
5.10 Library A circular had been drafted and issued to the concerned official.
Moreover, physical verification had been taken up.
Review of records of
5.11 Action had been taken as instructed by the Inspection Team.
Inventory management
Review of records of
5.12 maintenance and weeding out Register of Old Records will be maintained and details of the weeding
of Old Records out of old records will be entered in the register.
Review of records of
5.13 Necessary action has been taken up as instructed.
Stationery items
Review of records of Estate
5.14 Management As the CRPF personnel were stationed in connection with the security of
PAG (Au), the expenditure on electricity was borne by this office.
5.15 Calendar of Returns
The Calendar of Returns is now being properly maintained.
Review of records of Pension
5.16 Action had been taken.
cases
Review of Service Books
i. Entry of Provident Fund Account No. is being made on the
right hand corner of Page 1 of the Service Book as per the
recommendation of the Inspection team.
ii. Every officials/Staffs Aadhar No. has been pasted in each
Service Book.
iii. The Service Books is shown to the officials and their
5.17 signature were obtained in the Service Book.
iv. Photograph is being updated in each service book.
v. Every dependent family members of the officials are made in
each Service book.
vi. Nominations have been obtained from the officials.
vii. Irregularities noticed in the leave accounts of the official
mentioned have been rectified and attested by AAO.

Sd/-
Audit Officer (Admin)