Para 17.8 — CAM
Original Rule Text
17.8 PROGRAMME FOR INTERNAL INSPECTION
17.8.1 The internal inspection programme for each party will be chalked out by the IA Wing with the approval of the CAE. Timely intimation of the proposed visit of inspection party will be sent to all the offices concerned. A copy of the programme will also be forwarded to the concerned PAO and HoD.
17.8.2 Further, preliminary findings from the available records in MIS and PFMS will be sent to the auditee unit before actual audit. The IA team shall cull out preliminary findings by examining the payment details in PFMS reports pertaining to auditee. Other available database shall also be examined and analysed and audit memo shall be issued for the data not available to the audit team. Key risks may be identified and para raised through critical examination of the reports and database. Wherever possible computer-based audit tools and data analytical tools shall be used by the audit teams for enhanced efficiency and scrutiny.
RECORDS, DOCUMENTS TO BE MADE AVAILABLE TO THE IA PARTIES
17.9.1 The Heads of the Offices and head of the auditee units that are to be inspected will be advised of the dates of inspection well in advance. A list of records proposed to be examined during IA shall also be prepared and sent to the auditee along with the notice of inspection, so that these are kept ready before the arrival of the audit party. The IA will also inform about their plans to inspect reports generated from the auditee’s portal/database or any other electronic source of information.
17.9.2 The accounts records maintained by the auditee will be made available promptly to the IA parties.
Note 1: The payments made by a CDDO during the selected month
(s) will be verified by the IA Party with reference to the counterfoils of cheques, copies of bank scrolls, Pay Bill
Register and the office copies of the paid vouchers available with the DDO. It will not be necessary for the inspection party to obtain original paid vouchers etc. from the PAO. If there is any doubt, original vouchers from PAO may be obtained in such cases.
Note 2: In the case of DDOs without cheque drawing powers, the IA Parties will check the copies of the original paid vouchers for the month
(s) selected for audit, If there is any doubt, original vouchers from PAO may be obtained in such cases.
Note 3: The lists of payments and paid vouchers will be furnished by the PAO to the inspection party promptly, on receipt of necessary requisitions. The PAOs will also furnish a list showing particulars of discrepancies/defects or other irregularities if any, noticed during the course of scrutiny of bank scrolls with reference to the related paid vouchers and cheques remaining unsettled. Any other important issue requiring investigation may also be included in the list and furnished to the IA parties for `on the spot' examination and report.
What This Means
The IA Wing chalks out inspection programmes with the CAE's approval and sends timely intimation to all offices to be inspected. Before the actual audit visit, the IA team must analyze PFMS reports and other databases to prepare preliminary findings and audit questionnaires. A list of records to be examined is sent to the auditee in advance so documents are ready before the audit party arrives. In the case of divisional offices under the Public Works system, the PAO maintains a register (APPENDIX 17.2) to track paid vouchers issued to and received back from IA parties.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Inspection programme requires CAE approval; timely intimation sent to all offices, PAOs, and HoDs
- 2IA teams must prepare preliminary findings from PFMS and MIS data before the actual visit
- 3List of records to be examined is sent to the auditee along with the inspection notice
- 4For CDDOs, IA verifies counterfoils, copies of bank scrolls, Pay Bill Registers, and office copies of paid vouchers
- 5Paid vouchers furnished to IA parties must be tracked in APPENDIX 17.2 register and reviewed monthly for return
Practical Example
The IA Wing schedules an inspection of a CPWD Division for November. In October, they send an advance notice listing 15 categories of records to be kept ready, including measurement books, contractor bills, store accounts, and cash book. Meanwhile, the IA team downloads the division's PFMS payment data, identifies 8 high-value payments exceeding Rs 1 crore each, and prepares specific questions about procurement compliance and milestone verification. When the team arrives, the preliminary work allows them to focus immediately on risk areas rather than spending days sorting through records.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Does the IA party need original vouchers from the PAO for DDO audits?▼
What happens if paid vouchers given to the IA party are not returned?▼
Can IA use computer-based tools during inspection?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.