Audit functions of the Corporation warrants
Pre-Audit/Post Audit of monthly salary bills and arrear claims of more than 6000 regular
and work charged staff of Municipal Corporation. The audit has to check the correctness of
monthly deduction of provident fund alongwith contribution from the Municipal Corporation fund
and trace amount of deductions and contributions in respect of each Corporation employee in
Provident Fund Ledgers and Provident Fund Liability Register. The correctness of interest
earned and allowed in respect of each account has also to be checked in audit at the close of
each year. Admissibility of various advance such as House Building, Conveyance and provident
Fund advances sanctioned to the employee of Municipal Corporation have to be checked in detail
with reference to Govt. instructions and provisions of Rules.
Municipal Corporation, Chandigarh has seven
Engineering Divisions. All the work bills of the contractors have to be checked by audit in
detail. The duty of seeing that the bills of contractors have been prepared in accordance with
the approved estimates, recorded measurements and sanctioned rates . First of all, Accounts Branch
is responsible for the initial check of these bills. Before submission to Audit Branch, the
work bills have to be checked by the Accounts Branch completely with reference to sanctions,
rates measurements Books, Material at Sight Register/Stock Register, Tenders and Tender Register
and completion Report etc., are to be made available to audit by the Accounts Branch, when the
same is requisitioned by Audit.
Nearly 6000 vouchers which include salary bills,
work bills, recoupments bills permanent advances bills and various kinds of other bills are
received in audit for pre-audit during month. Since all these bills of Temporary advances,
Provident fund, Income Tax bills and contingent bills etc alongwith related records are checked
in detail, involves considerable time and lengthy process to check bills. Serious objections,
embezzlements, losses detected in audit are reported to the Examiner immediately for taking
The scope of the audit of receipt is to see tha
t there is no leakage of revenue, no demands have been omitted and that all possible sources of
revenue have been tapped. Income realized is to be checked and thereafter entered in the
cashbook and deposited in the bank on the same day or on the next working day in case the income
was received late during the day. Remissions of taxes have to be looked into thoroughly by the
Auditors and have to ensure that no improper and irregular remissions have been allowed.
Audit has to see that the stock account of the
Corporation stores has been properly maintained and that articles are traced in the receipt
column in the stock register at the time of passing the bills in which payments are claimed and
simultaneously the accuracy of issue entries made after the last purchase is also checked in
Under the provision of section 172(2) of the Act
ibid day-to-day examination and audit of the Corporation account is to be conducted and a
monthly report thereon is to be furnished to the Municipal Corporation, Chandigarh. In order
that the statutory provisions of the Act are complied with, the Additional Examiner (Local Audit) of the Corporation has to ensure that the revenue receipt are checked regularly and prepared by
the Corporation office in Form. After completing audit of monthly account for March, all
subsidiary registers which are not put up for monthly checks are taken up for audit. All these
registers are to be reviewed and arrears of taxes and fee scrutinized. Annual audit & inspection
report of the accounts of Municipal Corporation Chandigarh is prepared after the close of each
financial year and submitted to the Corporation for its compliance.
The Joint Secretary is the Head of Department and
Finance Secretary is the Administration Secretary of the Local Audit Department.
The Chief Auditor-cum-Additional Examiner being incharge of Resident Audit scheme of Municipal
Corporation shall also be the Financial Advisor of the Corporation and shall be available to
the Administration for advice on all financial matters involving economy, improvement in accounts
and such other accounts matters in which his advice may be sought by the Administration.
He would seek guidance from the Examiner Local Fund Accounts on doubtful points.