आंतरिक परीक्षण लेखापरीक्षा अनुभाग
Basic duty of ITA section is to conduct audit of all sections both in Jammu and Srinagar Office. The audit of section is conducted as per the approved program. Test Audit note is prepared on the basis of memos issued to the concerned section on spot after considering the reply if furnished by the concerned section. The same is issued to the concerned Group Officer with the prior approval of the worthy PAG/AG for follow-up action.
Test Audit note is also reviewed on the basis of reply furnished by the concerned section. Rejoinders are also issued to concerned section after considering the reply with the prior approval of PAG/AG indicating the settlement of para and test audit note.
Verification of service for MACP and due & drawn statements on the account of promotion in various cadres under MACP scheme is also checked by ITA Section.
As per internal audit manual, ITA has to cover all the sections within the cycle of 4 years. Important sections are to be conducted annually like admin and welfare branch etc. During the last 2 years ITA section has conducted the audit of 20 sections out of total 26 auditable sections and audit of 1 section i.e. EAP is in hand. The plan for the 2020-21 is prepared and submitted for approval.
In-house training
In addition to the above ITA section Jammu also deals with the in-house training section. The training need analysis for the in-house training is prepared after receiving the feedback from the various sections of both Jammu and Srinagar Office. 24 topics are selected for training (17 from the various sections + 7 given by the headquarters). After obtaining the approval of topics for the in-house training, the annual calendar for in-house training is prepared and sent to headquarters along with the date of training and name of the faculty nominated for training. Training is organized twice in a month for which clerks/auditors/Sr. Adrs/DEOs are nominated with the approval of Sr. DAG (AMG-III) and accordingly, the quarterly return on trainings held is sent to Headquarters by ITA Jammu.
Returns & Reports
The ITA Section Jammu has also been entrusted with the assignment of preparation of various reports/returns viz quarterly, half-yearly and annually etc. for which the information is obtained from various sections and consolidated for onward transmission to Headquarter office.
Following is the detail of such reports-
- Compliance Report (DG Inspection)
- Return relating to Audit Plan and field audit (quarterly)
- In-house training report (quarterly)
- Progress report of integrated audit plan (half-yearly)
- Performance assessment report (annually)
- Performance report (annually)
- Annual Calendar for In-house training
- Misc. correspondence with the Headquarters.