Para 17.4 — CAM

CAMaccounts

What This Means

Internal Audit is conducted primarily through on-the-spot inspection of accounts records at field offices, supplemented by review of physical verification reports and delivery of goods/services. The IA Wing must use the CGA's IA Online System for performing audit functions and monitoring paragraphs. A general review of all records since the last inspection is required, along with a detailed check of at least one month's records (selected by the Controller). Sampling techniques, data analytics, and PFMS reports should be used to enhance efficiency. The quantum of checks covers everything from procurement and tendering to pension cases, GPF accounts, and NPS compliance.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

1IA work is conducted through on-the-spot verification at field units, coordinated through the IA cell at headquarters
2CGA's IA Online System must be used for all audit functions and para monitoring
3General review covers all records since the last inspection; detailed check covers at least one selected month
4Sampling techniques and data analytics tools should be used over PFMS data for enhanced scrutiny
5Checks cover: accounts records, procurement/tendering, sanctions, pay fixations, GPF/CPF accounts, NPS, pension cases, broadsheets, and reconciliation

Practical Example

An IA party visits a PAO that processes 500 bills monthly. The Controller selects June 2025 for detailed check. The team first runs PFMS data analytics to identify high-value payments and unusual patterns, then prepares targeted questionnaires. On-site, they verify all June vouchers against sanctions, check pay fixation orders for correctness, review the GPF broadsheet for missing debits, confirm NPS contributions are correctly recovered, and verify that the PSB Suspense broadsheet is reconciled. They also review procurement files for GeM compliance.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

What is the minimum quantum of detailed checking?▼

The IA party must conduct a detailed check of accounts records of at least one month in a year, selected by the Controller/Deputy Controller in charge of IA. The percentage of bills/vouchers to be checked beyond the selected month is left to the discretion of the IA party head.

Should IA parties use technology in their audits?▼

Yes. IA teams should use PFMS reports, analytical tools over PFMS data, sampling techniques, and the CGA's IA Online System. Preliminary findings should be drawn from MIS and PFMS reports before the actual audit visit, and draft paras prepared where possible before the team arrives.

What checks are specific to DDOs without cheque-drawing powers?▼

For non-cheque-drawing DDOs, the IA party checks office copies of paid vouchers, Cash Book, Contingent Register, Stock and Stores accounts, Log Books, pay fixations, sub-vouchers for contingent charges, pension case processing, and NPS compliance — essentially all controls as prescribed for PAO checks but adapted to the DDO context.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Para 17.4 — CAM

Original Rule Text

What This Means

Key Points

Practical Example

Frequently Asked Questions

Related Rules