Tour programme of AMG-III

TOUR PROGRAMME OF AUDIT MANAGEMENT GROUP-III

For the fourth quarter of 2020-21

While conducting the audit, the following instructions should be strictly adhered to:

1. Previous Inspection Report (s) should be reviewed and result thereof be recorded by a separate note as required under Part-I of the Inspection Report. All pending paras to be updated/proposed for dropping, as applicable.
2. Previous Comments of the C&AG/ Separate Audit Report should be reviewed.
3. A report on compliance to the instructions issued periodically by PAG/DAG should be submitted along with Draft Inspection Report.
4. All records checked by the party should be properly documented including the names of files, registers etc., checked.
5. Supervising officer of the party should despatch/submit the Draft Inspection Report complete in all respect of completion of audit along with duly filled up Title Sheet.
6. Tour diaries should invariably be sent at the .
7. D.O to the Secretary to the PAG may be sent once in a month by the supervising officer of the party bringing out significant case, considered for potential draft paras.
8. Party to incorporate necessary information on the extent of introduction of Information Technology by the Audited entity under Part I of the Draft Inspection Report.
9. Party to review High Value Contracts by considering the volume and size of the contracts in each audited entity with due regard to the risk perception and adequacy of Internal control wherever applicable.
10. The party should report on the matter of non-production of records/information immediately during the course of audit and in the Inspection Report.
11. Result of examination of RTI files may be reported separately.
12. All key documents relating to audit observations and Rules and Regulations quoted in the observation should be collected and audit statements to be authenticated from the respective audited entity, wherever necessary.
13. In case of change of telephone no. as mentioned in the programme, the party should intimate the same immediately to Headquarters.
14. Drafting of the Inspection report should be strictly as per Style guide circulated to field parties.
15. Effort should be made to elicit wanting information/documents through the head of the audited entity, where required to avoid paras in the draft Inspection report with list of wanting information/documents.
16. A separate report should be submitted for Grants-in Aid and its utilisation wherever applicable.
17. The sample size selected for audit and the criteria of selection should be properly documented wherever applicable.

(Authority: Sr. DAG’s approval vide File No AMG-III/Qtr. Tour Prog/2020-21 dated 11.01.2021 at Page 45^N).

                                                                                                                                                                Sd/-

SAO (AMG-III)

Copy for information and necessary action to:

1. Secretary to the Accountant General (Audit) for kind information of the Accountant General (Audit).

 2. PA to SR.DAG (AMG-III),

2.  SAOs  i/c RAP-1, RAP-2, RAP-3 & RAP-4..

3. Shri BikashThapa, Sr. Ar. for uploading the same in the website of the office.

SAO (AMG-III)