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INSTITUTE OFPUBLIC AUDITORS OF INDIA

IN THIS ISSUE

Address by GAG at AGM

Page 4

Election of the Gentral GouncilPage 5

-Prepamtion of State Specific Accounts, Audit and Budget

Manuals for PRls

Page 7

Honouring ol Two lfistinguished Retired IAAS 0fficers. Page 7

Talk by Former G & AG, Shri Vinod Rai

Page I

SeminarPage I

llew InitiativesPage I

llews from Regions

Page 10

tr

THE CENTRALOFF'ICE

The Headquarters office of the Institute locatbd in New Delhi provides back office support to the Central Council andguides its Regional Chapters in their major functioning. The Secretariat helps the President, Central Council andExecutive Committee to implement the policies of the Institute and liaisoning with the Patron and the stakeholders.During the year, the offrce ofthe President ofthe Institute was held by Shd J.N. Gupta.

ANNUALGENERALMEETING

The 17'oAnnual General Meeting of the IPAI members was held on 11* November 2014 at New Delhi. The Patron ofIPAI, Shd Shashi Kant Sharma, the C&AG of India graced the occasionby his presence and addressed the inauguralsession.

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CAG of India, Shashi Kant Sharma being welcomed with a bouquet at the AGM

. President'sAddress

President, while welcoming the Patron, the C&AG of India, Dy. C&AGs, Senior Officers of IA&AD and members ofthe Institute, apprised the AGM members of the major activities of IPAI during 2013-14 and presented the annualaccounts for the year.

During 2013-14, total value of earnings from consultancies and other services was Rs.5.43 crores as compared toRs.4.5 1 crores durin92012-13.

The Institute has creditably conducted consultancy assignments which included: (i) Financial Review ofNRHM in 8States across the Country, (ii) internal audit of 19 units of Indian Council ofAgricultural Research(ICAR) (iii) Pilotstudy on migration of Govt. accounts onAccrual basis of accounting in Transport and Public Works Departments ofPunjab Government, (iii) Assessment ofAudit risks in Internal Control Systems in PrasarBharati, and (iv) internalaudit of Indian Institute of Public Administration, New Delhi. Odisha chapter after completing the audit of 3355Gram Panchayats in the State, has been able to get the audit ofabout 4000 gram panchayats for 2013-14. Our RegionalChapters had also been quite active during the year in undertaking consultancy assignments, especially in the field ofinternal auditing, preparation ofAccounts Manuals, compilation ofaccounts, etc.

The President stressed that training was a core-area of activity for the Institute and in line with this policy; it hadstepped up efforts at reinforcing in this area. Aproposal had been submitted to the Director General (Training) of theoffice of C&AG of India for development of structured Training Modules on Audit of Autonomus Bodies, FiscalManagementandBudgetary Control, Public Debt, Development ofquestionbankforpreparatorytraining forthe SASExaminees, etc. The matter was under examination in C&AG offrce. The Regional Chapters were also encouraged tohold seminars/discussions and for this they are being provided required financial assistance. The J&K and Keralachapters organized well attended seminars in October 2073 on'Good Govemance -Public Finances and publicaccountabilit5r' and "financial Management in Panchayati Raj Institutions" respectively.

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At Hqrs. series of Lecture-cum-discussions were organized on topical issues on Public audit and accountability such

as "Relations between SAI, India and Govenrment of India" and"Significance of the Judgment of the Supreme Courton the Audit ofPrivate Telecom Service Providers bv the C&AG of India " .These discussions senerated several usefulsuggestions.

IPAI commissioned study to review an important aspect of budget presentation by the Central Government. For thispu{pose, an eminent research scholar was requested to review progress in meeting the promises made in budget

speeches of the Finance Minister in the budgets for the years 2004-05, 2005-06 and2006-07, where implementationwas presented with succeeding year's budget. Based on research work, a monogram was developed for quickdissemination of results of the study to the stake holders. As a sequence to this, LBSNAA, Mussorie has approachedIPAI for development ofAudit model for IAS Probationers.

Capacity building/oversight for PRI institutions is one of the stated objectives of the IPAI. This had been activelypursued by the present council as a strategic step for reviving the Chapters. The Institute is now having consultationwith the chapter presidents and state AG offices to explore the possibility of engaging the Institute in training of PRIfunctionaries and audit of the PRI units (in line with the Odisha experience) in view of the piling anears in audit ofPRls.

A major signpost of the academic activity of the Institute is the publication of the professional journal namely, "TheIndianJournalofPublicAudit&Accountability".The lTsissueoftheJournalwaspublishedinJuly20l4.

To give an update of the activities of the Institute and matters of general information for the benefit of its members,Institute had also published the latest Newsletter in July 2014.The newsletter can be accessed at the website of theInstitute.

. Address of the Patron, the CAG of India

In his address, Patron stated that he was happy to be present on the 17"AGM of IPAI and noted that IPAI has duringthese years, made steady progress in consolidating its base and moved towards achieving the objectives laid for itselfand achieving the viable financial position.

He mentioned that consultancy assignments carried out by Institute generally aimed at enhancing the scope ofpublicaccountability and better financial management. In this context, assignments such as the Financial Review ofNationalRural Health Mission in 19 States and study onAssessment of audit Risks in Internal Control Systems in PrasarBharatiare worth mentioning and such assignments have contributed to bettei organizational efficiency and promote systems

management in the respective organizations. He also noted that Institute was continuing to get audit of number ofPanchayats in Odisha State and he advised that other chapters should also move in this direction. The Institute has a

vast inventory of professional talent and it wasperforming a great service by deploying these expertise

in diverse areas.

He averred that Institute has organized number ofseminarsAVorkshops on subjects of topical interestparticularly "Good Governance - Public Finances and

Public Accountabilily" organized by J&K Chapter inSrinagar. He was sure that more such programmes willbe organized by other chapters in future. As regards

audit ofprivate entities utilizing Government revenues,

he urged that IPAI should move in this direction and

noted that Institute has been already moving in thisdirection and held discussions on Mandate of C&AG ofIndia in view ofthe recent Supreme Courtjudgment.

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A section of Veterans at the AGM

The most visible and representative symbols.for an Institute's technical expertise were its Joumals and publications.He urged not only the members ofthe Institute but all others who had an interest in public accountability and auditingto contribute articles to the journal. Finally, he wished all success to the Institute in its endeavor in the coming years.

. Voteofthanks

Shri Balvinder Singh, Treasurer thanked the C&AG, Dy. C&AGs, Senior Officers of IA&AD and Members of IPAIfor sparing their valuable time for attending the Annual General Meeting. He expressed on his own behalf and onbehalf of the Institute, sincere gratftude to the C&AG of India for his valuable suggestions and advices. He assuredthat the Central Council of the Institute would do their best to fulfrll the commitments, especially in the areas ofresearch and development and training. He also expressed his sincere thanks to officers of the Department for theirpresence and for their continued support to the Institute and sought their cooperation and support in the years to come.He further thanked all the members who attended the meeting and their active support to the Institute.

AGENDAITEMS

The following agenda items were taken up for discussion by the President andAGM approved the proposals containedthere-in after due consideration and deliberations:

I . Confirmation of the minutes of the last AGM

2. Annual Report ofthe IPAIfor the year 20 I 3- I 4

3. 'Approvai ofAuditedAnnual Accounts ofIPAIfor the Financial Year 201 3- I 4

4. Appointment ofAuditorsfor theyear 2014-1 5

5. Budget Estimates ofIPAI(Hqrs.)for theyear 2014-l5

ELECTION OF THE CENTRAL COUNCIL

The election to the Central Council of the Institu(e was held in March 2015. Shri C. Gopinathan, Director General ofAudit, Central Receipt, New Delhi acted as Returning Officer. The following members were declared elected to theCentral Council forthe term 20 1 5- 1 8:-

2. ShriAjitPatnaik 3. ShriBalvinderSingh

5. ShriJamesK.Joseph 6. Ms.NandiniY.Kapdi

7. ShriN.M.Yadav

The newly constituted Central Council in its meeting held on 1"'April2015 electdd the following members as officebearers from amongst the elected representatives : -

ShriAnupamKulshreshtha President

ShriAjitPatnaik Vice-PresidentShdR. N. Ghosh Treasurer

The Presidents ofthe following regional chapters were nominated to the Central Council on rotational basis:-

l. ShriAnupamKulshreshtha

4. ShriR.N.Ghosh

President, Andhra Pradesh Chapter

President, Tamil Nadu Chapter

PrincipalAccountant General, Uttar Pradesh &President, U.P. Chapter

PrincipalAccountant General, West Bengal andPresident West Bengal Chapter

Shd S.C. landey, Director General, and Shri Nilotpal Goswami, Principal Director, Office of the Comptroller &Auditor General oflndia were nominated by the C&AG oflndia as his representative on the Central Council.

ShdA.KrishnaRaoShriK.R. Baliga

ShriMukeshP. Singh

Ms. MadhumitaBasu

The Central Council constituted five Standing Committees with the following :

Executive Committee

ShriAnupamKulshreshtha President

Shri Ajit Patnaik

Shri Balvinder Singh

Disciplinary Committee

ShriAnupamKulshreshtha President

Shri Ajit Patnaik

Shri S. C. Pandey

Shd A. Krishna Rao

Shri Mukesh P. Singh

Investment Committee

ShriAnupamKulshreshtha President

Shri R.N. Ghosh

ShriBalvinder Singh

Technical and Research Committee

ShriAnupamKulshreshtha President

Ms. Nandini Y. Kapdi

Shri R.N. Ghosh

ShdN.M. Yadav

Editorial Board for Publishing Journal

Shri Anupam Kulshreshtha

ShdAjit Patnaik

Ms. NandiniY. KaPdi

Shri P.N. Koul

CONSULTANCY ASSIGNMENTS

Projects Completed

Some ofthe important assignments completed by IPAI Hqrs. since the issue ofthe last Newsletter in July 2014 arc:'

(i) Review of Implementation of National Rural Health Mission (|{RHM) for 2011-12 and20l2-13 taken up

in 1l states ,rL atrdhtu Pradesh, Assam, Arunachal Pradesh, Bihar, Chhattisgarh, Jharkhand, Nagaland,

Odisha, Tripura, Uttarakhand and Uttar Pradesh. A Power Point Presentation on the major findings was

made before the Ministry ofHealth & Family Welfare on 5* November2}l(.

(ii) Assessment ofAuditRisk andpreparation ofRiskBased InternalAuditPlan forPrasarBharti.

(iiD pilot Study on migration of Govt. accounts on accrual basis in PWD & Transport departments of

GovernmentofPunjab.

(iv) Internal audit of 31 units oflndian Council ofAgriculturalResearch (ICAR) fortheyear2Ol3-l4located in

Andhra Pradesh, Bihar, Chhattisgarh, Haryana, Kerala, Karnataka, Madhya Pradesh, Maharashtra,

Vice-President

Member

Vice-President

Member

MemberMember

Treasurer

Member

Member

Member

Member

Editor-in-chiefEditorEditor-Editor

Odisha, Punjab, Rajasthan and Uttar Pradesh.

Checking of Net worth of applicants for empanelment of Producers of various Audio visual related jobs

withDAVP.(v)

Audit of disbursements made to beneficiaries for empowerment of persons with disabilities for 20Il-I2 to 2013-14 -Ministry ofSocial Justice & empowerment is inprogress.

PREPARATION OF STATE SPECIF'IC ACCOUNTS,AUDITAND BUDGET MANUALS F'OR PRIS

In pursuance to the recommendations of Fourteenth Finance Commission to continue technical guidance and supportarrangements by the C&AG in facilitating local bodies to compile their accounts and have them audited in time; theMinistry of Panchayati Raj has initiated action plan which included preparation of State specific guidelines forAccounting andAudit and invited President IPAI for discussions. President, IPAI had two rounds of discussions withthe Secretary Ministry of Panchayati Raj in March andApril2015. As a resultwe have submitted our cost estimate forpreparation of State:' specific guidelines/manuals for finalization ofAccounts ofPRIs and their audit to the Ministry.

COLLABORATION WITH C&AG F'OR CAPACITY BUILDING

C&AG office has asked us to collaborate in capacity building in following areas:-

1 . Preparation of question banks of about 100 questions for each paper for training of SOGE examinees.

2. Preparation ofcase studies foruse inthe IA&AS officers training.

3. Preparation of STMs on emerging identified topics

Estimates for above have been submitted to C&AG on l"Tune 20 I 5 to take this forward.

MARKETINGBYIPAI

Soon after taking over charge the President IPAI has inApril2015 written to Ministries of Govt. of India, StateGovernment and other Organizations etc. offering the services of IPAI for assignments relating to our areas ofwork, ifan opportunity arises in their respective organization To prosper and move forward towards providing assistance tothe process of Good Governance in the country IPAI is also thinking of opening a group in Face Book through whichits members can communicate. Action has also been initiated to look for assignments to sustain the IPAI. Centraloffice and chapters have started looking fortenders floatedbyMinistries/Departments of Govemment oflndia, StateGovts., InternationalOrganizations, etc. relating to our areas ofwork and share the information with IPAI Hqrs. andother chapters for timely follow up action.

HONOURING OFTWO DISTINGUISHED RETIRED IAAS OFFICERS

..1 .:

Yuvraj Krishan being honored by S. Krishnan in the presence of Ramaswamy R. Iyer and J.N. Gupta

Forum of IAAS retired officers in association with IPAI honored ShriYuwajKrishan former Dy. C&AG on 21"November 2014 in the conference hall of DGACR. Shri Krishan who was running his 93'o year at that time was doyen

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oftheAuditDepartment and aperson of extraordinary intellectual caliberwho wrote books on diverse subjects such as

Karma philosophy, Ganesh, partition of tndia and Public Audit. Shri Yuwaj Krishan left for his heavenly abode on

10* March 20 I 5 .

Shd G.B. Singh formerAddl. Dy. C&AGwho.-was running his 9l"year is anotherdoyen oftheAuditDepartment- He

had also made significant contribution to its functioning. Since Shri Singh was not able to attend the function held in

November 2014 dueto his ill health he was honoured in the Community Center in his colony at Gurgaon on 20"

December2014.

TALKBYFORMERC &AG, SHRIVINOD RAI;r1*++J*i:nr!:j*;;:!:l:>j:<f,;:€ii!l;_;$i-,:r:;ljr*.1:+!+!+:::++'*;*:4=;:-:iib::j!'a:r:a:l!::::inl:r:-:-

*sitting on Dias (L to R) B.P. Mathur, S. Krishnan, Vinod Rai and J'N' Gupta

IpAI in association with Forum of Retired IAAS officers organized a talk on Shri Vinod Rai's book'Not Just an

Accountant" in the conference hall of Pr. Director of Audit ESM gn 5* February 2015. This was followed by an

interactive 'euestion and Answer' session. Thereafter the participarits briefly discussed the topic 'Public Audit and

Media Interface' which evoked some interesting issues. Participants were uniformly impressed with informal but

incisive observations of Shri Vinod Rai.

T. NARASHIMHAN MEMORIAL LECTURE

As a part of annual lecture series conducted by Tamil Nadu chapter of IPAI, Shri V.S. Sampath, IAS (Retd'), former

Chief Election Commissioner of India, delivered a speech at Chennai on 14* March 2015 on "Good Governance and

public Accountability". The lecture was a grand success with excelled attendancb of 125 participants comprising IPAI

members both serving and retired, Media representatives, staffofAsian College of Journalism, etc. In his address he

mentioned that the Commissions'effort had always been to ensure that the political government stays within its limits

in terms of new policy initiatives that may have the potential of influencing the electorates or provide any significant

gains. It is this balance that gives all parties the confidence of free and fair election and makes Indian election truly the

gold standard in Election Management worldwide.

SEMINAR

As a part of dissemination of information on various aspects in Public Auditing and Public Finance, Kerala chapter

organizeda Seminar on 'Financial Management in Government of Kerala' on 11* November 2014 at Trivandrum Press

Club. Dr. Anuradha Balram IES, Member-Secretary and Chief Economic Adviser Kerala State Planning Board in her

inaugural address pointed out that the state was famous for the 'Kerala Model' development in Social Sectors. But the

cash crunch was affecting the investment in social development activities and it might adversely affect the image of the

State as a model state in social development. Shri James K. Joseph President of IPAI Kerala Chapter presided over the

firnctio1. In his address he stated that the financial position of the state govemment was in a pathetic condition and the

state was in a debt trap. Dr. Biju Jacob, AG Kerala, in his key note address concentrated on the vAr administration ofthe

state government and focused on the quick measures toincrease Tax revenues. Besides members'of IPAIKerala Chapter, officers of AG's office, mernbers ofTrivandrum Chapter of Cost Accountants andMembers of Pensioners Association participated. The

seminar received wide publicity in the media.

Recently we have emphasized the need to intensiffefforts by the Chapters in organizingSeminars/lVorkshops focusing on Good Governance,Public Accountability and any other related topic such

as "Serious Accounting Irregularities" reported in the

reports of the C&AG. To execute this activity, the

Hqrs. continue providing financial assistance to the

Chapters up to Rs. 50,000/-.Additionally we propose

to hold 2 seminars / workshops at Delhi.

PUBLICATIONS

Eighteen issues of IPAI Journal have been published so far, the last one was published in March 2015. We propose to

attempt our new issue on the theme of "Panchayati Raj". We request contribution from our readers for this issue.

Thereafte.r, we profose one issue on the theme of "Goods and Services Tax"(GST).

NEWINITIATIVES

Inkeepingwiththe vision ofIPAI the following areas willbe givenpriority attention during coming years:-

publicfi.nance.

accounting, public procurement, financial management, evaluation and monitoring of. governmentprogrammes and taking up projectfor internotional bodjes like World Bank, DFID, ADB, etc. relating to

our areas ofwork.

oflndia.

especially in the areas of improving thefinancial accountability of Panchayati Raj institutions and UrbanLocal Bodies.

public auditing, good governance, accountability, transparency and expendituremanagement.

and other academic /professional inputsforvarious topics inpublicfinancd and auditing.

SNEH LATA NARANG SCHOLARSHIP

Under the SnehlataNarang Scholarship scheme, instituted in 1999 out of a generous contribution of US $ 15000

(equivalent to about Rs. 6.00 lakh at that time) by Shri Jagdish Narang, a former offrcial of IA & AD, the IPAI awards

scholarslips to the children of Group 'B', 'C' and'D' officials of IA&AD to pursue higher education courses.

Anuradha Balarm IES delivering the inaugural address

Sitting (L to R) Biju Jacob, A.G. Kerala and James K. Joseph President, IPAI Kerala, Chapter

Each scholarship carries an award of Rs. 1 g,000/- per year. The following meritorious wards of the serving employees

of IA&AD were awarded scholarships during 20 14- 1 5 '

.MasterRajPrasannaR.S/oShfiN.RajendranII,Sr.Aoo/othePr.AG(G&SSA),TamilNaduandPuducherry for pursuing Master in Business Administration'

. MS. PayyapillyPriyaleejo, D/o Smt. Annie Jeejo, AAo, o/o the AG (E&RSA), Gujarat for pursuing

Master in ComPuter Engineering'

.Ms.PriyankasunilManke,D/Osmtsaritasunilmanke'sr'Accountant'o/otheAG(E&RSA)'Gujaratfor pursuing Master in Computer Engineering'

MEMBERSIilP

Since the last newsretter (July 2014),6g new members have been enrolled bringing the total mernbership of the

Institute to 1903 as on 30* June 201 5. w. *.i"o*e the new m"rnu"r, and rook forward to their active participation in

our activities.

OBITUARY

The Institutefegrets tofeporttheunfortunate demise ofthe followingmembers:-

S/Shri.

1. JohnDhanwar

2. TariniMohanRoi

3. R.P. Singh

4. JagmohanVats

5. V. KrishnaDas

6. G.K.Desai

7. D.Venkateshwar

8. G.R. Sood

g. HarbansRaiWadhwa

10. TarsemlalSharma

11. R.K'Bhatti

12. SaratChandraSahoo

13. N.M. Jain

t4. M.R.Poonia

15. SriAbulais Shah

16. AmalenduMitra

17. ArunKumarMaitra

Chapter

Assam

Assam

Delhi

Delhi

Gujarat

Karnataka

Karnataka

NorthWest

].IorthWest

NorthWest

NorthWest

Odisha

Rajasthan

Rajasthan

UttarPradesh

WestBengal

WestBengal

NEWSFROMREGIONS

Assam ChaPter

Assam chapter of the IpAI having membership of 41 has been functioning since January 2006' shd c'H' Kharshiing'

AccountantGeneral (Audit),Assamhasb""rrioroirrgttre charge oftheprlsident ofthe chapter sinceApril2013'

ThechaptercompletedthefollowingAssignmentsduringtheyeat20l4-15:-

(D InternalAuditoftheCoirBoardunitslocatedinGuwahati'Assam

lY.g

(ii) Study on implementation ofNational Rural Health Mission (NRHM) in the state ofAssam.

BiharChapter

The chapter (President Shri P.K. Singh, IAAS) has been functioning since 2'o June 2009 and have 90 members as on

3l"March2015.

The activities ofthe chapter included:-

(D StudyonimplementationofNationalRuralHealthMissioninBihar.

(iD Internal audit oflCARunits, Patna forthe year201l-12 &2012-13 and.

(iii) Checking of correcfiress of arrearpay statements of 2I4 Employees ofBHALCO, (aunit ofMinorWaterResources Department, Govt. of Bihar, Patna) forperiod from July, 1995 to December, 2001 .

The following projects are in pipeline

(i) InternalauditofcollegeofMagadhUniversiryBodhGaya.

(ii) Providing services of 40 members / persons to the Finance Department, Govt. of Bihar for Internal audit ofPanchayati Raj Institutions and Urban Local Bodies in Bihar.

GujaratChapter

The Gujarat chapter has a membership of 56. The chapter (President Shri D.P. Yadav, IAAS) completed the followingconsultancy assignments during 20 1 4- 1 5 :-

(i) Verification of subsidy claims of GUVNL and its subsidiary companies for the yearc 2012-13 and

2013-14.

(ii) Verification of admissibility of 15 percent amount receivable by the GMB as administrative Charges forthe years 2009- 1 0 to 20 1 3- 14.

(iii) Internal audit ofGujarat ElectricityRegulatory Commission fortheyear2014-15.

(iv) Internal audit ofCoirBoard, Kerala inrespect ofoffices in Gujarat.

(v) Study on implementation ofNational Rural Health Mission Q.IRHM), Gujarat.

Two assignments viz. (1) Internal audit of divisions / offices of SardarSarovar Narmada Nigam Limited and (2)

Verification of admissibilify of I 5 percent amount receivable by the GMB as administrative charges for 2014- 15 is inpipeline / under negotiation.

Jammu & KashmirChapter

The Jammu & Kashmir Chapter ofthe Institute (President Shd K.B. Jamal,Pr. Accountant General (Audit), Srinagar)

has amembership of 17.

A capacity building and awareness project on "Accounting Reform" for Drawing & Disbursing Offrcers of the State

Government is being conducted by the chapter through an in-service resource person. Camps have been held in 11

districts and consent of the State Govt. is awaited for taking forward the capacity building efforts in the remaining

districts. The role of the chapter in capacity building for conduct of social audit is also being explored with the State

Government.

Karnataka Chapter

The Karnataka chapter having a membership of 129 (President Ms. Anita pattanayak,IAAS) provided services ofconsultants to:-

(DKarnatakaNeeravariNigamLtd'aStateGovernmentUndertakingfortheirlnternalAuditwing.

(ir) coffee Board to augment their Internal Audit. Additional requirement of consurtants sought for by the

BoardisbeingPursued'

(ii1) ICARlocalunits forlnternallnspection'

(1v)BangaloreWaterSupplyBoardfortheirthirdpartyverificationassignments.

The tieup ventureswithrocal /International Consultants, British council,Innobuzz andNcRclconsultants Ltd

for short listing Resource persons for Seminars, workshops, Trainings etc. are continuing for future exploration'

KeralaChapter r\| --^^..^-r^+^,rthefnllr

The Kerala chapter has a membership of g7. The chapter (president ShriJames K Joseph) has completed the followtng

assignments during 20 14- 1 5'

. InternalAuditof:-

(r) Show Rooms and Sares Depots, Regional offices,sub Regional office, Research Institutes etc' of coir

Boardfor the period ranging from one to five years'

(i1). Kerala State civil supplies corporation Ltd, Ernakulam for the y ear 20r2-r3 and its Regional offrces and

selected DePots for20 1 3 - 1 4'

.ThestateGovernmentassignedthefollowingactivitiesofAdditionalSkill

AcquisitionProgramme(ASAP)underHigherEducationDepartment,KeralaState Skill Development

(r) rnternal audit of Accountf Y ?91-11?3:3t13-t4 andthe audit of accounts of

".nt * unO other units under the conffol ofASAP'

Studythe frnancial and accountingprocesses inASAP and suggestmodifications

ConsultancY for Taxation

rhe work relating to the finarizationor rro^l1"ni-:",,'^"#]i^::Ifiiiii:""rT::?":tt1i"&ffi;The work relating to the tinalrzauon or nuru:rjr:"";;;_;;;; :dtothechapterDepartment,Keraras'* '"'r"'G::i:::::i:T9t"#?3ifJx3"o;ffi;;3;ffiTe preparation or

ff iilH*ffi :n'Ji[.i1T'Tf;J!ffi r";"::;;;;;ril;;finalizedandthepreparationofaccounts for the y eat 2010- 1 1 is inprogress'

ff. ffi ;;;". the verincati:" :j:l?:: :i*::.,T*i:-:':ffit#lJ##arch 20 1 4 or

lT":l1lfJ;:t":ilffh:?#'i;:H;'"t;"J""'co'poiationltd'- conductedbvitssta

t-,

TheserviceofoneMemberwaslenttotheSpicesBoardin20l3-14and heisstillcontinuing'

MadhYaPradesh ChaPter

nt##Hiler (president r* ?.:n_"I*?r"il,::*:)estabrished in october 2001 has a membership

:iirT.H#il*Ts'c;;;tiltvtr""r'"p"rduri-ng2014-15included:-(i) calculation of depreciation & netvalue of obsolete assets of 34Krt:tt-*

-T:.t(iDExaminationofproposalsofServiceRulesofMPAgrolndusffiesCorporation.

:1, ;#ffi;;;;n ,", *. rinancial year 20!4-15 orlaxmibai National universitv orPhvsical

Education, Gwalior'

(iv) ffi""il"*"ro"un"f g2 projectlmplementingunits andHeadQuarters ofMadhyaPradeshRural

I

I

Road Development Authority for the 2"u half of 20 1 3 - I 4 and I " half of 2 0 I 4- I 5 .

(v) Preparation ofTender Documents for Coal Block Morga assigned by the M.P. State Mining Corporation.

(vi) Checking of Pay Fixation cases under the Time Scale and VI Pay commission of the offrcers and staff ofthe following organizations :

(vii) Examination of E-Auction Tender Documents ofMP State Mining Corporation Ltd.

(viii) Evaluation of Technical Bids of Colour Sorting Plants ofMP State Agricultural Marketing Board.

(i*) Opinion on conditions of contract of Rock Phosphate Mining Agreement of MP State Mining Corporation

Ltd.

(x) Hindi Translation ofAnnual Report 20 1 3 - I 4 of MP State Mining Corporationltd.

(xi) Preparation of Financial Management & Procurement Manual for "Integrated Child Development' Services" assigned by Govt. ofMP through MP TAST (Agreement in US $ l7 67 2l -)'

(xii) Reconciliation of Debtors, Creditors & Advances of MP LaghuUdyog Nigam.

(xiii) Opinion on "Maheshwar Group Contractors of Sale of Sand"-MP State Mining Corporation Ltd.

(xiv) Preparation of Policy for keeping the records safely & selection of records for destruction for MP State

Mining Corporation Ltd.

(xv) Vetting of Request for proposals (RFP) documents for MP Public Service Commission.

(xvi) Preparation of Tender Documents for "Appointment of Consultants for ColourSortex Plants" for MP

Agriculture Marketing B oard.

(xvii) Preparation of Tender Documents for "selection of Consultants for establishing Modern Rice Mills" for

MP Agriculture Marketing B oard.

Maharashtra Chapter

The chapter has a membership of 60. During 2014-15 the chapter (President Ms. Mala Sinha, IAAS) conducted

internal audit of:-

(i) Central lnstitute ofFisheries Training atMumbai

(iD ICARunits at SolapurandPune and

(iii) Show rooms and Sales Depot ofMumbai Coir Board.

NorthWest Chapter

The chapter (President ShriJagbans Singh, Pr. Accountant General (Audit), Punjab, Chandigarh) has a total

membership of236.

During 2014-15 the chapter continued providing services of consultants to assist various organizations in the matters

related to the accounting, auditing, budget and procurement etc.

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Number of consultants

1. Post Graduate Institute of Medical science Education and Research (PGIMER)

2. Forest Department Govt' of Punjab

3. Forest Department Govt' of Haryana

4. MunicipalCorporationChandigarh

5. lndian lnstitute ofTechnology Ropar

6. National Institute of Electronics and Information Technology, Govt' of India (NIELIT)

7 - Punjab University Institute ofEngineering Technology & Institute of

ChemicalEngineeringTechnology .8. UnionTerritoryofChandigarhAdministration

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9. Punjab StateTransmissionCorporationlimited(PsTc) 3

The chapter have provided the services of three teams each consisting of one Sr. Audit officer and one AAo

(Retired) for Internal Audit of accounts of the various units of NRHM scattered in 2 1 districts of the State' These

teams have alsobeen providing assistance to the staff of the Department in the maintenance of books of accounts on

double entrY sYstem.

OdishaChaPter

The chapterhas amernbership of 96.The electionto theRegional counc'washeldinAprilz'l3'During 2014-15'

the chapter(President ShriAmarPatnaik,IAAS) conductedthe following assignments/ activities:-

(i)Auditof2533GramPanchyatsfor2008-09and2000GramPanchyatsfor20ll-|2and20|2-|3,

(ii) Electricity DutyAudit fo rtheyear2003-04 to 2010-11 inthe Distribution companies onbehalf of Govt'

ofOdisha.

Audit ofthe accounts ofNSS Bureau in odisha state forthe yeat20ll-l2to2013-14'

StudyonimplementationofNationalRuralHealthMissioninodisha.

Audit ofthe accounts of Coir Board in Odisha'

Internal inspection ofthe accounts ofDirectorate ofwatermanagement (an ICARUnit of odisha)'

provided services oftwo consultants for the internal audit ofIIT and one consultant for the conservation

of Energy audit work in the office of the Principal chiefEngineer (Electrical)' odisha Bhubaneswar'

Rajasthan ChaPter

The chapter has a membership of l35.consequent on transfer of Shri S.K. Bahri (Pr. AGG & SS Audit)

Ms.DiqraMalhotratookoverchargeofPresident,IPAI,RajasthanchapteronI4'Apr1l20l4'

The chapter completed the following assignments during 20 14- 1 5

. InternalAudit of:-

(i)12unitsofExecutiveEngineer(Medical&Health)ofNationalHealthMissionfor20|3-|4.

(iil14unitsofRajasthanStatePollutionControlBoardfor20l3-14.

(iii)lgunitsofRajasthanLivelihoodProjectfor20|3-14.

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(iv) RajasthanUrban Infrastructure Finance Development Corporationfor2013-14.

(v) CommercialAccounts of 5 units ofJodhpurDiscom for2013-14.

(vi) Jaiclub,Jaipwfor20l3-I4.

(vii) 14units ofAjmerDiscom forthe period October 2013 to March 2014

. Otherassignments

(D Performancereview ofNational Rural HealthMissioninRajasthan; assignedbythe Headquarters'

(ii) Internallnspection of oneunit ofICAR located atAvikanagar (Rajasthan) assignedby the Headquarters.

(iii) Intemal audit of one unit of Kerala Coir Board located at Jaiprn assigned by IPAI, Kerala Chapter,

Thiruvananthapuram.

(iv) Internal audit of one unit of Spices Board located at Jodhpur on behalf of IPAI, Kerala

Chapter, ThiruvananthaPuram

(v) TranslationofobjectivesofAdultEducationSamiti.

. Services of20 consultants were provided to various agencies in Rajasthan onmonthlybasis.

TamilNadu Chapter

The chapter has a membership of 90. During 2014-15 the chapter (President Shd K.R' Baliga, IAAS(Retd.)

conducted the following assignments : -

. InternalAudit of :-

(i) The Auroville Foundation, where it established ResidentAudit.

(ii) Two ICARunitsviz IICPT atThanjavurandNRC forBananaTrichy.

(iii) Three branches of Spices Board in Tamil Nadu on behalf ofthe Kerala Chapter.

UttarPradesh Chapter

The chapter having 76 members, was established in 2003. ShriMukesh P. Singh, Principal Accountant General

(G&SSA) is its President.

The chapter is exploring with the State Government, the issue ofutilization of expertise available with it for internal

audit of the panchayati Raj Institutions. A proposal for special internal audit of selected project implementation

units ofthe National Health Mission is also under discussion with the State Project Implementation Unit.

The chapterorganized aworkshop on'System ofProcurementofMaterial and Services'duringJanuary2015 forthe

U.p. Electronic Corporation Limited, Lucknow. The corporation desired to use services of the chapter for audit /

vetting of the issues arising during their day to day operations. The chapter rendered opinion on three issues

(including Appointment of Independent Engineers for the IT Park-SEZ, Lucknow) referred by the Corporation

drning the year. Further, the Corporation has also entrusted the internal audit of their commercial operations during

Z0I4-15 to the chapter. In addition, the chapter conducted internal audit and store verification of the field units /

show rooms of the Coir Board, Ernakulum located in Uttar Pradesh. Study on the implementation of the National

Rural HealthMission inUttarPradesh fortheyear20ll-12 and20l2-I3 was completed.

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