November 20, 2022
‘Audit Diwas’ is observed on 16th November every year by the Indian Audit & Accounts Department headed by the CAG of India, as the first Auditor General of India was appointed on 16th November 1860.
The 2nd Audit Diwas was celebrated in the O/o Comptroller & Auditor General of India, New Delhi on 16th November 2022 in the august presence of Hon’ble Vice President of India Sh. Jagdeep Dhankhar. In its continuation Audit Week is being celebrated from 21st to 27th November 2022 in the three Indian Audit & Accounts Department offices of Himachal Pradesh; National Academy of Audit and Accounts, Pr. Accountant General, Himachal Pradesh (Audit) and Pr. Accountant General, Himachal Pradesh (A&E) in Shimla. During the Audit Week 2022, various events like Panel discussion with State Government officers, Blood donation camp, Cultural meet, Quiz competition and ‘Abhivyakti’-a Photo Exhibition are being organized.
These three offices work as per their mandate-
National Academy of Audit and Accounts, Shimla:
This office is also recognised as ‘Yarrows’ by the residents of Shimla, located at Chaura Maidan, is a premier training institute under the aegis of the Comptroller and Auditor General of India. The Academy conducts training programs for IA&AS Officer Trainees recruited every year through the Civil Services Examination conducted by the Union Public Service Commission (UPSC). After about two years of intensive professional training, the Officer Trainees are posted in the offices of the Accountant General (Audit) and Accountant General (Accounts and Entitlement) established in each state to fulfil the statutory mandate of the Comptroller and Auditor General of India. Apart from this, the Academy also organizes In-Service courses every year for serving IA&AS officers, officers of other departments of the Government of India and Officer Trainees of other Central Civil Services.
At present, about 565 officers trained by the Academy are serving in the offices of the Comptroller and Auditor General of India located in the country and abroad. The Academy is known globally for innovation and excellence in the training methodology of Public accounts and audit. The Academy aims to create a learning environment that fosters the personal development of future executives and elevates their ethical and professional standards to the highest. Through a well-structured and comprehensive training course, skilled officers are shaped who can work in the best manner in the field of Public, Audit, Accounts and Good Governance as per the present times. The Academy has been the strong foundation of instilling a sense of pride for the service and understanding the vibrant role played by the Comptroller and Auditor General of India in the political system of the country. The Academy also aims to encourage and implement research in the field of auditing, accounting and good governance with a view to make the audit/accounting process more efficient.
Pr. Accountant General Himachal Pradesh (Audit) Shimla
This office conducts audit of 48 Departments including Local Bodies, 29 Public Sector Undertakings, 53 Autonomous Bodies and Externally Aided Projects of Government of Himachal Pradesh. State Govt. offices are selected for audit based on risk assessment using parameters such as Receipts and Expenditure of the department, socially important departments and sensitive issues etc.
The office conducts Compliance, Financial and Performance audits as per the approved Audit Plan. Findings of the audits are featured in the Audit Reports (State Finance Audit Report, Compliance Report and Standalone Reports) and submitted to the Governor of the State for being placed before the Vidhan Sabha of Himachal Pradesh under Article 151 of the Constitution of India. During the last 5 years, 23 Audit Reports have been laid in the Vidhan Sabha of Himachal Pradesh.
The findings of the audit reports are discussed in the Vidhan Sabha by the Hon’ble Public Account Committee/ Committee of Public Undertakings consisting of elected members of legislature with the assistance of this Office.
Principal Accountant General Himachal Pradesh (A&E) Shimla
This office deals with two types of functions, viz. accounting and entitlement. Under accounting function, the office prepares Monthly Civil Accounts of Government of Himachal Pradesh and submits the same to the State Government every month. At the end of the financial year, the office prepares Annual Accounts of the State Government, which comprise of (i) Finance Accounts and (ii) Appropriation Accounts. The Finance Accounts present the financial position of the State along with details of receipts and disbursements of the Government for the year. The Appropriation Accounts present the sums expended in the year against the budget authorised by the State Legislature. The Annual Accounts are placed before the State Legislature. In addition to accounting functions the office carries out two entitlement functions viz. (i) authorisation of Pension and (ii) maintaining the General Provident Fund (GPF) accounts of State Government Employees. The office issues the pension payment orders of superannuated employees of the State Government. Further the revision of pensions is also authorised by the office as and when, the pensions of pensioners are revised by the State Government. In so far as the function relating to GPF is concerned, the office maintains the GPF accounts of the State Government employees, who are subscribers of GPF. On the superannuation of the Government Servants (i.e. GPF subscribers), their Heads of Office send the GPF final payment cases to the office. The accounts of the GPF subscribers are verified de novo in the office, after which the final payments authorities are issued by the office.