1. Presentation on Internal Audit of SSA Accounts. By: Shri N.P. Chauhan ConsultantFM/TSG

2. States/UTs who are non-starters in Internal Audit Name of the States/UTs Andaman & Nicobar Islands, Bihar, J&K, Nagaland and Tamil Nadu (Internal Audit not conducted from 2005-06) Action to be taken by States/UTs Need to initiate time bound action for commencement of Internal Audit without further delay

3. States/UTs where coverage of Internal Audit is poor Name of the States/UTs Arunachala Pradesh, Chattisgarh, Dadar & Nagar Haveli, Daman & Diu, Delhi, Goa, Haryana, Jharkhand, Karnataka, Kerala, Lakshadweep, M.P., Maharashtra, Manipur, Mizoram, Orissa, Punjab, Rajasthan, Sikkim, U.P., Uttarakhand and West Bengal Action to be taken by States/UTs Need for increasing the coverage of units i.e. SPO, DPO, BRC/CRCs and VECs as per para 104.5 of FM&P Manual

4. States/UTs where concurrent audit is not conducted Name of the States/UTs Andaman & Nicobar Islands, Bihar, Haryana, J&K, Karnataka, Kerala, M.P., Manipur, Nagaland, Meghalaya (2008-09), Rajasthan (2008-09) and Tamil Nadu Action to be taken by States/UTs Internal Audit should be conducted on concurrent basis by the States/UTs and Internal Audit for the last financial year should be completed before commencement of Statutory Audit for subsequent financial year in June

5. Percentage of coverage of Internal Audit S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 1. A & N Islands (As on 31-12- 09) 10010034.7815.73 Coverage of BRCs/CRCs and VECs is poor. Coverage of 2009- 10 yet to be completed. 2. Andhra Pradesh 100100100100 OK 3. Arunach al Pradesh 02561.42 Need for increasing coverage of Units under Internal Audit.

6. Contd … S. No. States/ UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 4.Assam 04.340.190 Concurrent audit commenced from the middle of 2009-10. Coverage of units under Internal Audit is not adequate. 5.Bihar 1008400 CA firm was to be appointed for I.A. for the year 2009-10.

7. Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 6.Chandigarh 001000 Internal Audit completed upto 31.03.2010 7.Chattisgarh 066.670 Need for coverage of SPO, BRCs/CRCs and VECs 8. D & N H (As on 31- 12-09) 1001006.250 Need for increasing of coverage of BRCs/CRCs and VECs under Internal Audit.

8. Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 9. Daman & Diu 0000 Non-Starter in Internal Audit. CA firm is to be appointed for the internal audit purpose 10.Delhi 100000 Need for coverage of BRCs/CRCs under Internal Audit. Period covered in Internal Audit to be indicated.

9. Contd … S. No. States/UT s Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 11.Goa Overall 0.48% Coverage of Internal Audit is poor. Need for increasing coverage of Units under Internal Audit. 12.Gujarat Overall 75% Need for increase of coverage of VECs under Internal Audit.

10. Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 13.Haryana 01002.860 Coverage of SPO, BRCs/CRCs and VECs under Internal Audit needs improvement. 14. Himachal Pradesh 010000 Coverage of SPO, BRCs/CRCs and VECs under Internal Audit should be undertaken

11. Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 15. Jammu & Kashmir (As on 30- 09-09) State must initiate action for commencement of Internal Audit either through in house team or CA firm. 16.Jharkhand 10010000 State must initiate action for coverage of BRCs/CRCs and VECs as per para 104.5 of FM&P Manual.

12. Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 17.Karnataka 100636252 SSA has appointed 04 CA firms to take up the concurrent audit. 23810 VECs will be audited during 2010-11. Need for concurrent audit.

13. Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 18.Kerala 057.1400 Need for coverage of BRCs/CRCs and VECs under Internal Audit. 19.Lakshadeep 002520 Need for coverage of SPO, DPOs, BRCs/CRcs and VECs under Internal Audit.

14. Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 20. Madhya Pradesh Need for commencement of Internal Audit on concurrent basis. 21.Maharashtra 00175 Need for concurrent Internal Audit. Need for increasing coverage of SPO, DPOs, BRCs/CRcs and VECs under Internal Audit as per para 105.4 of FM&P Manual.

15. Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 22.Manipur (As on 30-09- 09) 10010013.460 Coverage of BRCs/CRcs and VECs under Internal Audit is very inadequate which needs improvement. 23.Meghalaya 1001001000

16. Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 24.Mizoram 0000 Coverage of SPO, DPOs, BRCs/CRCs and VECs is poor which needs improvement. 25.Nagaland Non-starter in Internal Audit. Need for appointment of CA firm for Internal Audit on priority. Present Status ?

17. Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 26.Orissa 1001001215 Coverage of BRCs/CRCs and VECs under Internal Audit needs improvement. 27.Puducherry 10010000 SPO and DPO upto January 2010 BRCs – upto February 10 CRCs – upto February 10 Coverage of BRCs/CRCs and VECs under Internal Audit needs immediate attention.

18. Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 28.Punjab 1001572 Coverage of BRCs/CRCs and VECs under Internal Audit needs improvement. 29.Rajasthan (As on 31-12- 09) 028.1200 Coverage of SPO, BRCs/CRCs and VECs to be taken up for 2009- 10 Internal Audit completed upto 2008- 09 Internal Audit for 2009- 10 and 2010-11 to be commenced.

19. Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 30.Sikkim 100100033 Internal Audit done upto 2007. No concurrent Internal Audit. Need for coverage of BRCs/CRCs and VECs Action Plan for Internal Audit?

20. Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 31. Tamil Nadu 01001000 Internal Audit not conduted from 2006- 07 onwards. Need for commencement of Internal Audit for 2009-10 onward on top priority. Action plan of State for Internal Audit ?

21. Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 32.Tripura Overall 90.66 Break up of coverage of units under Internal Audit to be given by State. 33. Uttar Pradesh Overall 3.53 Coverage of units under Internal Audit to be increased. Breakup of units to be given by State. Period of Internal Audit to be given by indicating month.

22. Contd … S. No. States/UTs Percentage of coverage of Internal Audit at various levels. Remarks SPODPOBRC/CRCVECs 34.Uttarakhand 10010043.7517.99 Coverage of VECs under Internal Audit needs improvement. 35. West Bengal (As on 31- 12-09) 0303.745.16 Coverage of units under Internal Audit needs improvement. Internal Audit should be conducted on concurrent basis.

23. Thank you