Section & Function Auditee Units

The Works Audit is mainly responsible to conduct the audit on the following score:

• Audit of Sanction;
• Audit of Estimate/Revised Estimate;
• Audit of Material Modifications of Estimates;
• Audit of Abandoned Assets;
• Audit of Sidings;
• Audit of Capital & Revenue Accounts of Residential Buildings;
• Audit of Classification of expenditure, Allotment of Fund;
• Utilisation of un-anticipated credits;
• New services not contemplated in Budget;
• Scrutiny of Rates;
• Audit of Execution Process;
• Audit of Voucher Payments;
• Audit of Contractor’s Bill & Contractor’s Ledger;
• Scrutiny of Measurement Book;
• Audit of JVs;
• Audit of Works Register & Revenue Allocation Register etc.

Auditee Units:-

The units of Engineering Department (OL) both at HQs and Field Offices including Divisions.