Annual Report - Ministry of Home Affairs

Wing of the Ministry, CCA helps Additional
Secretary & Financial Adviser in maintaining
an efficient system of financial management in
the Ministry. DAO works in a computerized
environment using a so�ware “COMPACT” for
managing its payment and accounting
functions. �e data from COMPACT is
uploaded on a web based application called elekha
which has the capability of generating real
time reports which serve as a part of expenditure
information system for the Ministry. �e DAO
also assists the IFD in budget formulation,
budget execution and budget reporting.
15.40 �e internal audit wing of the Ministry,
under the overall guidance of Controller
General of Accounts has undertaken the Risk
Based Audit of various schemes of this Ministry.
�e revised internal audit manual, 2009 has also
focused on reorienting the Internal Audit
function for conducting a Risk Based and
Performance Audit of various aspects of
functioning of the Ministry. An Audit
Committee under the Chairmanship of
Secretary of the Ministry has been constituted
to have an oversight of the functioning of Risk
Management and Controls in the Ministry and
its attached offices. �e Internal Audit Wing
carries out Concurrent Audit quarterly for
Modernization of Police Force and half yearly of
Security Related Expenditures in various States.
�e Internal Audit Wing also takes up special
audit engagements as per Terms of Reference
given by the executive wings of the Ministry.
15.41 �e Demands for Grants of the
Ministry of Home Affairs (MHA) include
budgetary requirements of various Central Paramilitary
Forces (CPFs), Central Police
Organizations (CPOs), Union Territories (UTs)
(with and without legislature), Registrar General
of India, Department of Official Language, etc.
�e 10 Demand for Grants take care of
expenditure requirements of all these agencies.
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With UTs, beginning to implement COMPACT
and e-lekha, the expenditure filing and reporting
for all the grants of MHA would be on a real
time basis. Besides, internal audit the operations
and financial statements of MHA are subjected
to Statutory Audit as well which is carried out
by the Office of the Comptroller & Auditor
General of India (C&AG).
15.42 A�er carrying out the audit of
expenditure initially, the Inspection Reports
(IRs) indicating the audit observations are made
available to the concerned Units/Organizations,
which in time make efforts to settle the
observations. C&AG through the Report
submitted to Parliament, prepares audit paras
against which Action Taken Notes are required
to be prepared by the Ministry. In order to
promptly settle the audit paras, the status of
pendency is monitored at the highest level on
quarterly basis, where representatives of
Director General (Audit) are also invited in the
meetings. So�ware to monitor the pending
audit paras is also being developed in the Office
of the Chief Controller of Accounts. �e receipt
and liquidation of audit paras is a continuous
ongoing process. As on April 1, 2009, there were
21 such audit paras pending in this Ministry.
During the period from April 1, 2009 to
December 31, 2009, 19 new paras were received,
bringing the total to 40. Out of which, 15 paras
have been settled during the period, leaving a
balance of 25 such paras as on December 31,
2009.
15.43 �e number of outstanding IR paras in
respect of all organizations under the control of
MHA as on April 1, 2009 was 3,965. During the
period from April 1, 2009 to December 31, 2009,
the total number of Audit Objections/Paras
settled and received was 700 and 955
respectively. �us, as on December, 31, 2009,
the number of outstanding IR paras was 4,220.
To monitor the progress of settlement of these
Chapter-XV