21st Review Meeting of State Finance Controllers 27-28 April 2009 Guwahati. Audit Reports for 2007-08. Received only from 30 States/UTs Not received from 5 States of Chhattisgarh (defective & returned), Haryana, HP, J&K and Manipur.
State Finance Controllers
27-28 April 2009
More focus should be given to internal audit in order to follow prescribed accounting procedure and maintenance of books of accounts.
States/UTs to carry out internal audit on a concurrent basis. Some States are lagging behind in internal audit.
While most of the States/UTs have introduced internal audit mechanism, some States/UTs have not yet started the same.
These States should ensure that the internal audit mechanism is in place on a priority basis.
Concurrent Financial Review
Vacant posts of accounts staff exist in SPO in the States of Andhra Pradesh, Arunachal Pradesh, Assam, Goa, J&K, Karnataka, Kerala, Maharashtra, Meghalaya, Puducherry, Punjab, Rajasthan, Tripura, Uttar Pradesh, Uttarakhand and West Bengal.
Vacant posts of accounts staff exist in DPOs of Andhra Pradesh, Assam, Bihar, Goa, Gujarat, Haryana, Karnataka, Madhya Pradesh, Maharashtra, Nagaland, Orissa, Punjab, Rajasthan, Sikkim, Tamil Nadu, Uttar Pradesh, Uttarakhand and West Bengal.
States to fill up these vacancies on priority.
MHRD prescribed 5 days mandatory training in a year to accounts staff.
However, some States like Haryana, J&K, Nagaland have not imparted training to accounts staff in 2008-09.
Some States/UTs have not reported the details of training during 2008-09.
Some States/UTs have not provided adequate training.
All States/UTs should ensure that a minimum of 5 days training is provided mandatorily to all accounts staff in a year.
All funds released to districts and sub-district level units are initially treated as advances and the same adjusted as expenditure on receipt of utilization certificate/expenditure statement.
However, in actual practice States are invariably showing these releases as expenditure without waiting for utilization certificate/expenditure statement.
States should cease this practice forthwith and follow the correct accounting procedure prescribed in the Manual on FM&P.
Large advances are outstanding in some States which are to be adjusted immediately.
Thank You activities