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DUTIES AND RESPONSIBILITIES OF A.G J&K, AUDIT


Comptroller & Auditor General of India, being Head of the Indian Audit & Accounts Department derives his powers under Articles 149-151 of the Constitution of India as well as Comptroller & Auditor General’s (Duties, Power & Conditions of Service) Act, 1971. Accountants General are appointed in each of the States to look after the functions of the Accounts keeping and Auditing.

 

1(a) Functions of the Accountant General (Audit) J&K can be broadly classified as under:-

(i) Audit of accounts of receipts and expenditure of the Government of J&K, audit of Government Companies, Statutory Corporations, Boards and Autonomous Bodies covered under the Statutes and under the provisions of Duties and Powers of the C&AG of India Act, 1971 as amended from time to time.

(ii) Audit of accounts of receipts and expenditure of offices of the Departments of Union Government located in J&K.

(iii) Comprehensive audit appraisals of the various Schemes / Projects sponsored by State and/or Central Government. Such Performance Audits are also undertaken for Government Companies, Departmental Undertakings and Statutory Corporations of the State of J&K.

(iv) Assistance to the Public Accounts Committee (PAC) and the Committee on Public Undertakings (COPU) of the J&K State Legislature during examination / discussion of Audit Reports presented by the Comptroller and Auditor General of India to the Legislature.

(v) Audit of the Finance and Appropriation Accounts of the Government of J&K prepared by the Accountant General (A&E) J&K.

1(c) The Accountant General is assisted for the discharge of above functions by a team of Sr / Deputy Accountants General (Group Officers) who are in-charge of each functional wing in the office as under:-

 

Ø      Inspection Civil & Central Audit Wing (Srinagar)

Ø      Works Audit (Jammu)

Ø      Revenue Audit (Jammu)

Ø      Commercial Audit (Srinagar)

Ø      Special Cell (Autonomous Bodies) (Srinagar)

Ø      Administration (Srinagar)

Ø      Welfare (Srinagar)




Inspection Civil & Central Audit Wing

 

This wing deals with:-

 

The annual audit plan is prepared by audit plan wing and quarterly programme is prepared by OAD Section according to Cycle Index Register.

 

(a) Audit of Civil Departments of the State Government.

(b) Audit of Civil Offices of Union Government located in the state of J&K.

(c) The offices located in the valley are audited by Srinagar based parties and office located in Jammu province are audited by the Jammu/centaur based parties.

(d) The draft audit inspection reports are vetted in both of the offices and issued to concerned units within prescribed time.

(e) The potential cases are forwarded to EAP Section for further review and onward transmission to Report Section.

(f) Audit Committee Meetings are regularly held for settlement of old outstanding AIR’s/Paras.

(g) Material for various returns are prepared by the concerned sections and forwarded to CASS for consolidation and onward transmission to Headquarters office.

(h) Central Audit supporting section is coordinated the Central audit work done by the CAPs.

(i) The monthly accounts received through A&E office are centrally audited in CAP/CASS.

(J) Annual Appropriation/Finance accounts are prepared by A&E Office is audited by CASS/CAP.

(k) The returns regarding the working of both offices, targets achievements etc. are consolidated in CASS, Srinagar and issued to Hqrs. Office.

(l) Audit certificates in respect of various centrally sponsored schemes, world bank aided projects are issued after observing the various parameters laid down in MSO (Audit)

 

Works Audit Wing

 

This wing conducts:-

 

(a) Audit of all Public Works Divisions of the departments of Roads & Buildings, Public Health Engineering and Irrigation of the Government of J&K as well as Central Public Works Divisions located in the State of J&K.

(b) Central Audit of accounts received through Accountant General (A&E) J&K.

 

Revenue Audit Wing

 

This wing conducts audit of:-

 

(a) All State Revenue Receipts, both Non-Tax and Tax Collections, broadly comprising of Taxes on Sales, Trade etc. State Excise, Passengers and Goods Tax, Stamps & Registration Fees, Mining and Mineral Receipts, Interest Receipts, Receipts from Forests, Agriculture and Irrigation etc.

(b) Central Revenue Receipts comprising of Income Tax, Wealth Tax, Central Excise & Customs Duties within the State of J&K.


 

Commercial Audit Wing

 

This Office is entrusted with the audit of Corporations, Companies and Departmental Undertakings belonging to the Government of Jammu and Kashmir .

 

 




(a)

Audit of Corporations is taken up under Section 19(3) of the Comptroller And Auditor General’s Duties Powers And Conditions Of Service (DPC) Act, 1971 as well as the Acts under which the Corporations are established. Details are as follows :-





SL. NO.

NAME OF AUDITEE

LEGISLATIVE ACT

NATURE OF AUDIT

1.

Jammu and Kashmir State Financial Corporation

Section 37 (6) of the State Financial Corporations Act, 1951

 Supplementary Auditor

2.

Jammu and Kashmir State Road Transport Corporation (JKSRTC)

Section 33 (2) of the Road Transport Corporations Act, 1950

Sole Auditor 

3.

Jammu and Kashmir State Forest Corporation

Section 19 (3) of the CAG  (DPC) Act, 1971

Sole Auditor 










 

 

 

 

 

 

 

* In the case of Sl. No. 1 above, Statutory Audit is conducted by Chartered Accountants appointed by the State Government in consultation with the Comptroller and Auditor General of India .


(b)

Audit of Companies is taken up under Section 19(1) of the DPC Act and Section 619(4) of Companies Act, 1956. List of companies under audit jurisdiction of this office is given here under

 

(c)

Audit of Departmental Undertakings is conducted under Section 13 of the DPC Act, 1971. The Departmental Undertakings audited by this office include different units of the Consumer Affairs and Public distribution Department and Government Press.



List of Companies under Audit jurisdiction of Accountant General (Audit) J&K

 




























S.No.

Name of the Company

1.

Jammu and Kashmir Bank Limited

2.

Jammu and Kashmir State Power Development Corporation Limited.

3.

Jammu and Kashmir Small Scale Industries Development Corporation Limited

4.

Jammu and Kashmir State Industrial Development Corporation Limited

5.

Jammu and Kashmir Projects Construction Corporation Limited

6.

Jammu and Kashmir State Handloom Development Corporation Limited

7.

Jammu and Kashmir Handicrafts (Sales and Export ) Development Corporation Limited

8.

Jammu and Kashmir Cements Limited

9.

Jammu and Kashmir State Tourism Development Corporation Limited

10.

Jammu and Kashmir Police Housing Corporation Limited

11.

Jammu and Kashmir State Cable Car Corporation Limited

12.

Jammu and Kashmir State Women’s Development Corporation limited.

13.

Jammu and Kashmir Scheduled Castes, Scheduled Tribes and Other Backward Classes Development Corporation Limited

 

14.

Jammu and Kashmir Minerals Limited

15.

Jammu and Kashmir Industries Limited

16

Jammu and Kashmir State Horticultural Produce Marketing and Processing Corporation Limited

17.

Jammu & Kashmir State Agro Industries Development Corporation.








Special Cell (Autonomous Bodies)      

 

            This wing conducts audit of autonomous bodies within the State. The audit of the autonomous bodies is conducted under section 14, 15, 19 or 20 of the CAG’s (DPC) Act, 1971. For the following Autonomous Bodies this wing conducts Statutory Audit as AG (Audit) J & K is the sole-auditor for these organizations. The Audit Reports of these organisations are laid before the Legislature / Parliament:

  1. National Institute of Technology , Srinagar
  2. Central Institute of Buddhist Studies, Leh,
  3. Employees Provident Fund Organisation
  4. Sher-e-Kashmir University of Agricultural Sciences and Technology, Kashmir
  5. Sher-e-Kashmir University of Agricultural Sciences and Technology, Jammu
  6. Khadi and Village Industries Board

Moreover, this wing also conducts grant-in-aid audit of all the Autonomous Bodies falling under Section 14 of the CAG’s (DPC) Act 1971.

 

Administration

 

Administration wing performs following functions:

 

Ø      Cadre control of Group ‘B’, ‘C’ and ‘D’ staff

Ø      Internal establishment matters viz. recruitment, promotions, placement, training, departmental examinations etc.

Ø      Preparation of budget estimates, disbursement of pay & allowances, settlement of other personal claims of the establishment.

Ø      Maintenance of office in general.

 

The status of persons in position against the Sanctioned Strength as on 1/01/2009 is as below:-

            

Sanctioned Strength and Men-in-Position as on 01/01/2009

Cadre

Sanctioned Strength

Existing Strength

 

Sgr.

Jammu

Total

Sgr.

Jammu

Total

Group- “A” Officer

04

01

05

04

01

05

Sr. Audit Officer

32

14

46

10

13

23

Audit Officer

11

12

23

24

09

33

Asstt. Audit Officer

67

49

116

37

20

57

Private Secretary

01

-

01

-

-

-

Section Officer

30

21

51

34

30

64

Supervisor

02

-

02

-

02

02

Sr. Auditor

180

70

250

78

58

136

Auditor

56

39

95

03

04

07

Clerk/Typist

32

16

48

07

04

11

Hindi Officers

01

-

01

00

-

00

Sr. Hindi Translators

01

01

02

-

-

-

Welfare Assistant

01

-

01

01

-

01

Stenographer Grade-I

01

-

01

00

01

01

Caretaker

01

01

02

-

-

-

Assistant Caretaker

01

01

02

-

-

-

Stenographer Grade-II

02

01

03

01

-

01

Stenographer  Grade –III

01

01

02

-

-

-

Sr. Console Operator

-

03

03

-

0

0

S.G. Record Keeper

03

-

03

01

02

03

Record Keeper

07

01

08

07

01

08

Staff Car Driver

02

01

03

02

01

03

Group “D”

37

21

58

31

16

47

Total

473

253

726

240

162

402































Welfare:

 

 Welfare wing of the office of the Accountant General (Audit) J&K comprises of Welfare Assistant and other staff, whose work is supervised by a Welfare officer. This wing looks after the general cleanliness of the office, deployment of all Group ‘D’ staff, Sports & Recreational Activities of the office.





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