1. Session Title Internal Control This session dwells on macro-level discussion on system of Internal Control of ULBs. The micro-level discussions have been made in respective sessions.

2. Training Module on Audit of ULBs Session 102 Session Overview We will discuss: internal control mechanism of municipalities and municipal corporations. Next

3. Training Module on Audit of ULBs Session 103 Learning Objective The required information through group discussion and lecture will enable the participants acquire basic concepts of internal control system  which will help them to draw audit conclusion at the practical job scenario. Next

4. Training Module on Audit of ULBs Session 104 Internal Audit of Kolkata Municipal Corporation (Chapter XI of the Kolkata Municipal Corporation Act, 1980) Next

5. Training Module on Audit of ULBs Session 105 Audit of accounts by the Chief Municipal Auditor The Chief Municipal Auditor shall – conduct a monthly internal audit of the accounts; –report thereon to the Municipal Commissioner who shall cause an abstract of the receipts and expenditure of the month last proceeding, to be placed before the Mayor-in-Council. Next

6. Training Module on Audit of ULBs Session 106 Audit of accounts by the Chief Municipal Auditor He shall also conduct such other audit of the accounts as the Municipal Commissioner may from time to time direct. –For the purpose of audit of the accounts he shall have access to all the accounts,records and correspondence. Next

7. Training Module on Audit of ULBs Session 107 Report by the Chief Municipal Auditor The Chief Municipal Auditor shall— –report to the Municipal Commissioner any material impropriety or irregularity in the accounts of the receipts and expenditure; –furnish to the Municipal Commissioner such information as required. –deliver to the Municipal Commissioner, a report of the entire accounts. Next

8. Training Module on Audit of ULBs Session 108 Report by the Chief Municipal Auditor The Municipal Secretary shall forward a printed copy of the report to each member of the Corporation. The Municipal Commissioner shall forward copies to the State Government with a brief statement of the action taken. The Chief Municipal Auditor shall audit the accounts of the Corporation. Next

9. Training Module on Audit of ULBs Session 109 Report by the Chief Municipal Auditor The Chief Municipal Auditor shall audit the accounts of: –expenditure from the revenue of the Corporation, –expenditure on account of loan and works, –debts, deposits in the Sinking Funds, advances, suspense, remittance transactions of the Corporation; –stores and stocks of the Corporation and shall undertake such physical verification thereof as he may consider necessary. Next

10. Training Module on Audit of ULBs Session 1010 Report by the Chief Municipal Auditor Check the inventory of the properties of the Corporation including its holdings of lands and buildings. Determine the form and the manner in which his reports on the accounts shall be prepared. Next

11. Training Module on Audit of ULBs Session 1011 Report by the Chief Municipal Auditor The powers of the Chief Municipal Auditor shall be such as may be determined by the Mayor–in-Council with the approval of the Corporation. Next

12. Training Module on Audit of ULBs Session 1012 Report by the Chief Municipal Auditor The Chief Municipal Auditor may require accounts, together with all necessary documents to be made available at all convenient times in offices he so desires. Next

13. Training Module on Audit of ULBs Session 1013 Report by the Chief Municipal Auditor The Chief Municipal Auditor shall have –the power to require any documents to be sent for inspection by him. –the authority to frame standing orders and –to give directions on all matters relating to audit. Next

14. Training Module on Audit of ULBs Session 1014 Internal Audit of other Municipalities and Corporations

15. Training Module on Audit of ULBs Session 1015 Provisions in the Act In terms of provisions contained in Section 91 of The West Bengal Municipal Act, 1993, –the State Government may by rules provide for internal audit of the day to day accounts of a Municipality in such manner as it thinks fit. Next

16. Training Module on Audit of ULBs Session 1016 Manner of conducting internal audit The Chairman-in-Council shall check accounts of the Municipal Fund at least once in every month. In course of such checking, the officer authorised in this behalf shall identify the errors, irregularities and illegalities and shall render all possible assistance in so far as reconciliation and rectification of accounts. Next

17. Training Module on Audit of ULBs Session 1017 Manner of conducting internal audit He shall also prepare report on checking of accounts of the Municipal Fund for every quarter of a financial year. Such quarterly report of accounts shall be placed before the Municipal Accounts Committee and the Director of Local Bodies for examination and report. Next

18. Training Module on Audit of ULBs Session 1018 Audit points Could the auditor ensure that –there was an established system of Internal Audit in the Corporation/Municipality? Was such audit conducted monthly? –in case of Kolkata Municipal Corporation, the Chief Municipal Auditor sent a monthly report to the Chief Municipal Commissioner? Next

19. Training Module on Audit of ULBs Session 1019 Audit points Did the Chief Municipal Commissioner regularly place an abstract of the receipts and expenditure of the month last preceding before the Mayor-in- Council? Next

20. Training Module on Audit of ULBs Session 1020 Audit points Could the auditor verify the annual report on internal accounts of the Corporation by the Chief Municipal Auditor? –Were copies of such reports sent to the State Government? Next

21. Training Module on Audit of ULBs Session 1021 Audit points Were there any cases of material impropriety or irregularity in the report on internal accounts? –If so, were proper remedial measures or actions taken on the same under intimation to the State Government? Next

22. Training Module on Audit of ULBs Session 1022 Audit points Could the auditor ensure that there were proper records of check including the results of verification of balances on debts, deposits in the Sinking Funds, advances, suspense, and remittance transactions? Next

23. Training Module on Audit of ULBs Session 1023 Audit points Was there any record of undertaking physical verification of stores and stocks of the Corporation? Could the auditor ensure that the Chief Municipal Auditor checked the inventory of the properties of the Corporation including its holdings of lands and buildings? Next

24. Training Module on Audit of ULBs Session 1024 Audit points In case of other Municipalities and Corporations, did the Chairman-in- Council/Mayor-in-Council set up a system of checking of the accounts of the Municipal Fund at least once in every month by an officer specially authorized to do so? Next

25. Training Module on Audit of ULBs Session 1025 Audit points Was there any record to show that the officer authorised to undertake the internal audit actually did the necessary check? –Was any report on the same forthcoming? Were all the quarterly reports on such check placed before the Municipal Accounts Committee and Director of Local Bodies? The End