GOVERNMENT OF MADHYA PRADESH ... - Mptreasury.org

II. Conduction of Audit
(A) General Process :-
• Audit of offices is conducted as per approved Roster.
• Besides the Roster, some special Audits are ordered by the Finance
Deptt. which are conducted on certain specific points, as ordered by
the Govt.
• The audit team comprises of at least 2 to 3 SAS officer posted in the
Directorate and is supervised by an officer of the Directorate not less
than the rank of an Assistant Director.
• The size of the team can vary as per the requirement of the audit/
work load, etc.
• After completion of audit, the team has to present an audit report as
soon as possible.
• Audit report is approved by the Commissioner and sent to the
concerned H.O.D., his administrative Deptt. Finance Deptt, for
further necessary action.
• The H.O.D. concerned is supposed to give a prompt reply to the
audit paras mentioned in the report.
• Special audit reports are sent to Finance Deptt.
• The audit programme is approved by a senior officer.
• In special audit 100% physical verification of cash/ store is done.
• During audit the team will physically verify cash & store.
• Audit programme must be issued 7 days before the beginning of
audit & the audit programme will consist of at least 10 working days
& may be extended, if required.
• The team prepares its audit report on the basis of the audit memos it
has issued & related documents, rules & regulations. The audit
report language should be based on audit manual chapter 10-C.
• The audit report is mainly in 4 parts, i.e.;
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