AUDIT (LOCAL FUND)

DIRECTOR OF STATE AUDIT, T.G.,HYDERABAD

(i) THE PARTICULARS OF ORGINASATIONS, FUNCTIONS AND DUTIES:

   ORGANISATION OF THE DEPARTMENT LEVEL OF THE OFFFICE  HEAD OF THE OFFICE                                                                                                                                  

  STATE OFFICE AT   D I R E C T O R HYDERABAD

  REGIONAL OFFICES   REGIONAL DEPUTY DIRECTOR  { Warangal & Hyderabad}

DISTRICT LEVEL OFFICES   DISTRICT AUDIT OFFICER AT DISTRICT HEAD QUARTERS

FUNCTIONS & DUTIES :

To conduct an audit in respect of any local authority or any other authority specified in the Schedule in the manner provided by or under this Act and to recover the cost of audit in respect of such authorities as may be specified by the Government.

Authorizes the pensionary benefits to all retired class IV employees in all State Government Departments, Secretariat Departments, police constables, Head Constables of Police Department and Forest Guards of Forest Department. 

(ii)  POWERS AND DUTIES OF ITS OFFICERS AND EMPLOYEES: 

(1)    DIRECTOR:

Is the head of the department and exercises general control and superintendence over all officers and subordinate staff of the department.

May inspect the accounts of Local Authorities and others authorities specified in the Schedule to the AP State Audit Act, 1989.

May condone the audit of accounts of any Local authority or other authority, where the audit is not possible due to loss of records on account of floods, fire and theft and other natural calamities in Consultation with the heads of Administrative Departments of the local authorities or other Authorities concerned.

Can initiate disciplinary action against the authorities who are found negligent in enforcing and misusing the powers under the provisions of the Act and the rules and they are liable for disciplinary action in accordance with the procedure laid down in A.P. Civil Service (CCA) Rules 1991.

Responsible for proper conduct of audit of all auditable institutions in the State and furnishes such reports to Government as may be required.                                                              

Can call for all the files including the files relating to confidential nature which are not produced to auditors, by the Chief Executive Officer and deal  with the standing instructions for the handing and custody of such documents issued from time to time  in this regard.    

May conduct the audit of non-notified gram panchayats on group basis at Mandal Headquarters or at such other places as specified.   

Appointing authority in respect of Audit Officer, State Audit.     

Exercises disciplinary powers over all officers and subordinates.        

Approves and issues surcharge certificates in respect of Universities.

(2)    REGIONAL DEPUTY DIRECTOR:

Zonal head of the Department. Acts as liason officer between the Director and the District Audit Officers in the Districts.

Appointing/transferring/disciplinary authority in respect of Assistant Audit Officers (First level Gazetted post) and Senior Auditor.

Responsible for conducting audit issue of audit report of Zilla Parishads in his zone.

(3)    DISTRICT AUDIT OFFICER:

Head of the District of this Department.

Appointing/transferring/disciplinary authority in respect of Junior Auditor, Typist, Record Assistant and Office Subordinate.

Responsible for overall conducting audit and approving/ issuing of Audit Reports in the District in respect of the institutions under the audit fold of the department. Preparation of District Consolidated Audit Report of each District.

Authorizes the  pensionary benefits to all retired class IV employees in all State Government Departments, Police constables, Head Constables of Police Department and Forest Guards of Forest Department at District Level and class IV Employees of A.P.

(4)    ASSISTANT AUDIT OFFICER:

First level Gazetted officer conducting Audits at the field level with the assistant of Senior Auditors and Junior Auditors. Head of the office in certain independent offices and also drawing and disbursing officer in respect of their staff.

(iii) THE PROCEDURE FOLLOWED IN DECISION MAKING  PROCESS INCLUDING CHANNELS OF SUPERVISION AND ACCOUNTABILITY:

The channels of supervision and decision making process are:

(1) Junior Auditor/Senior Auditors  ->    Assistant Audit Officer  ->    Audit Officer  ->        Dy. Director   ->    DIRECTOR.

As regards accountability, all staff members are governed by T.G.Civil Service (Conduct Rules) 1964 and A.P. State Audit Rules, 2000.

 (IV) THE NORMS SET BY IT FOR THE DISCHARGE OF FUNCTIONS:

The Action Plan of audit for the year drawn by the Director shall be followed by the Subordinate staff.

(V)  THE RULES, REGULATIONS, INSTRUCTIONS, MANUALS AND RECORDS HELD BY IT UNDER ITS CONTROL OR USED BY ITS EMPLOYEES FOR DISCHARGING ITS FUNCTIONS:

1. Andhra Pradesh State Audit Act, 1989 (Act 9 of 1989).
2. Andhra Pradesh State Audit Rules, 2000.
3. Specific Acts/Rules and Government Orders governing the various institutions which are included in the Schedule to the A.P. State Audit Act.
4. All other rules and Government instructions issued from time to time incidental to and connected with the audit of various institutions and service conditions of the Government employees.