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</a></li><li><a href="/pages/display/220-financial-year-20172018" title="Financial Year 2017-2018">Financial Year 2017-2018</a></li><li><a href="/pages/display/221-financial-year-20182019" title="Financial Year 2018-2019">Financial Year 2018-2019</a></li><li class="last"><a href="/pages/display/223-financial-year-20202021" title="Financial Year 2020-2021">Financial Year 2020-2021</a></li></ul><br class="spacer" /></div><div class="mainMenu"><h3 class="heading2">परिपत्र और अधिसूचनाएं</h3><ul class="sf-menu sf-vertical"><li><a href="/pages/display/162-government-orders" title="सरकारी आदेश">सरकारी आदेश</a></li><li><a href="/pages/display/163-gazette" title="गज़ट">गज़ट</a></li><li class="last"><a href="/pages/display/218-guidelines-for-financial-audit-of-panchayati-raj" title="Guidelines for Financial Audit of Panchayati Raj">Guidelines for Financial Audit of Panchayati Raj</a></li></ul><br class="spacer" /></div><div class="mainMenu"><h3 class="heading1">Post For PMU UKPFMS </h3><ul class="sf-menu sf-vertical"><li class="last"><a href="/pages/display/205-advertisment-of-various-post-for-project-management-unit,uttarakhand-public-financial-mangnement-strethning-project-supported-by-world-bank" title="Advertisment of various post for Project Management Unit,Uttarakhand Public Financial Mangnement Strethning Project Supported By World Bank">Advertisment of various post for Project Management Unit,Uttarakhand Public Financial Mangnement Strethning Project Supported By World Bank</a></li></ul><br class="spacer" /></div><div class="mainMenu"><h3 class="heading2">राज्य सरकार की वेबसाइटें</h3><ul class="sf-menu sf-vertical"><li class="last"><a href="/pages/display/183-departments" title="Departments">Departments</a></li></ul><br class="spacer" /></div>     <p class="portal"> <a href="http://www.india.gov.in" title="The national portal of India (External link that opens in a new window)" onclick="openChild(this.href,'win'); return false;" ><img src="https://uk.gov.in/images/portal.gif" alt="http://india.gov.in, the National Portal of India (External Website that opens in a new window)" /></a> <a href="https://uk.gov.in" title="Uttarakhand Goverment Portal, India (External link that opens in a new window)" onclick="openChild(this.href,'win'); return false;" ><img src="https://uk.gov.in/images/nic-portal.gif" alt="Uttarakhand Goverment Portal, India (External Website that opens in a new window)" /></a> </p> <p class="hitCounter"><strong>Hit Counter</strong> <span>0000519262</span> Since: 25-07-2018</p> <br class="spacer" /> </div>  <div id="midColumn"> <div class="breadCrumb"><ul><li><a title="मुख्य पृष्ठ" href="/">मुख्य पृष्ठ</a> </li><li> परिचय</li></ul></div> <h2>About Us</h2> <p class="print"><a href="javascript:window.print()" title="प्रिंट">प्रिंट</a></p> <p><strong> </strong>The Government of Uttarakhand supports a system of Internal Audit as a staff function and as a coordinator of a State-wide, independent appraisal function to examine and evaluate the activities of the department  </p> <p><strong>A.</strong> The role to be assigned to internal audit department shall require it to:</p> <ol> <li>Audit all departments of Government of Uttarakhand  on an on-going basis depending on the volume, risk and identified problems;</li> <li>Conduct post-audit reviews to monitor corrective action taken on the identified weaknesses;</li> </ol> <p>c. Respond to request for audit services for specific purposes; departments and autonomous organizations working under them for special Audit</p> <p><strong>B. Independence of Internal Audit Department By Audit Act 2012</strong></p> <p><strong> </strong><strong>1.       </strong>Internal Audit by Uttarakhand Audit Act 2012 has been centralized under the Finance Department have been kept outside the control of administrative departments so as to secure independence and objectivity as by Internal Auditing Standards.</p> <p><strong>2.       </strong>Audit by definition should be a completely independent unit and posting auditors in the department is contrary to the principal of functional in-dependence because there is always a possibility of developing affiliation and net work with the department where they are posted. In order to ensure that auditing unit is completely independent free from independent bias it is important that the IA should be centralized within the Finance Deptt. And kept outside the preview of individual departments<strong>.</strong><br /><strong>C.      </strong><strong>State Audit Level Committee</strong></p> <ol> </ol> <p>The Director of Audit (Internal and Local Bodies) shall report directly to the Secretary Finance. In order to strength the Audit System State Level Audit Committee has been made under the Chairmanship of Chief Secretary</p> <p><strong>D.    </strong><strong>Co-Sourcing Model</strong></p> <p>Co-Sourcing model is a blend of In-house and outsourcing model. It has characteristics of both the models and served as a bridge between totally In-house and outsourcing model. It gives leverage to have internal experts as well experts from outside who have wide industry experience. It involves formal partnership between In-house internal audit function and external advisors. Under Co-Sourcing Model 60% audit work has been allocated to In –House Government audit and 40% to CA Firms . 13 CA Firms for Panchayat audit and 13 Firms for Internal Audit have been empanelled.</p> <p><strong> </strong><strong>E.       </strong><strong>Categorizing Of Departments On Risk Assessment</strong></p> <p><strong>The Government Departments have categorized into </strong></p> <ol> <li>Category A –High Risk Department ,consisting of 11 Departments ,  09 Nagar Nigams , 7Nagar Palikas , Universities , Agriculture Board and Committees</li> <li>Category –B to be audited once in two years  .It Consist of   18 Government departments, Nagar Palika, Zilla Panchayt  State Run PSUs</li> <li>Category –C to be audited once in three years .It Consist of  22 Government departments, ,Block Panchayt ,Gram Panchayt, Government Schools etc.                             </li> </ol> <p>F.       <strong>Certification of Accounts of RLBs and ULBs</strong></p> <ol> </ol> <p>Certification of Accounts of RLBs and ULBs has been introduced in August 2017 . The primary objective of certification audit is”expression of an opinion” on the financial statements presented by auditee and audit has to be planned to enable the certificate to be given.</p> <p>The factors, which govern the particular audit being undertaken need the auditor to comply with any governing legislation of ULBs and RLBs ; and with prescribed Accounting standards as per CAG -8 Simplified standardized  Accounting Format for RLBs and ULBS through Uttrakhand Urban Local  bodies accounts Manual 2011.</p> <p><strong>G.     </strong><strong>Uttarakhand Online Audit Management System</strong></p> <p>For monitoring and management of audit reports of all the departments-:</p> <ol> <li>Real time data sharing</li> <li>Easy Management  and  Schedule of  giving task to various audit team on real time</li> <li>Easy compilation of reports  on  financial  year basis</li> <li>Error free calculation</li> <li>Monitoring of work progress of various  audit team  in various  department</li> <li>Financial  year wise easy Analysis of no. of audit done in various departments</li> <li>Online submission or upload  of  work output report by audit team</li> </ol> <p>H.     <strong>Future Plans</strong></p> <ol> <li>Manual of Certification Audit and Audit of Urban Local Bodies and Rural Local Bodies have been prepared for Audit as well as Certification of Audit .</li> <li>Online Audit Management System mechanism has been developed to cover whole Audit Cycle .</li> <li>Online compliance of Audit Objection</li> <li>Repository of Audit Objections for each Department.</li> <li> Integration with State AG(Audit) for PAC paras.</li> <li>PAC Para MIS</li> <li>Implementation of e-sign.</li> <li>E-certification of ULBs and RLBs</li> <li> Digital E-Library of GOs and Financial Handbooks for Auditing and Finance personnel.</li> <li>IT audit</li> <li> Integration with IFMS</li> <li>Updating of Audit Manual</li> <li>IT Audit Training and Courses</li> <li>Training in Various aspects and avenues of Audit</li> </ol><ol> </ol> </div> <div id="rightColumn">  <div> <a href="http://eaudit.uk.gov.in" title="Audit Management System" target="_blank"><img src="/files/img/audit_mng.jpg" alt="Audit Management System" width="100%" /></a> </div>  <div class="controller"> <h3 class="homeHead">फोटो गैलरी </h3> </div> <div class="player"> <a href="/photogallery" title=" (click to view photo gallery)" > <img src="/img/big/" alt=" (click to view photo gallery)" width="143" /> </a> </div>   <div class="mainMenu"><h3 class="heading1">अन्य जानकारी</h3><ul class="sf-menu sf-vertical"><li class="last"><a href="/announcements" title="Announcements">Announcements</a></li></ul><br class="spacer" /></div><div class="mainMenu"><h3 class="heading2">Procurement of Rack server for UKPFMS Project</h3><ul class="sf-menu sf-vertical"><li class="last"><a href="/pages/display/318-procurement-of-rack-server-for-ukpfms-project-" title="Procurement of Rack server for UKPFMS Project ">Procurement of Rack server for UKPFMS Project </a></li></ul><br class="spacer" /></div><div class="mainMenu"><h3 class="heading1">Center for Training and Research in Financial Administration, (CTRFA) UTTARAKHAND, INDIA REQUEST FOR EXPRESSIONS OF INTEREST</h3><ul class="sf-menu sf-vertical"><li class="last"><a href="/pages/display/319-request-for-expressions-of-interest" title="REQUEST FOR EXPRESSIONS OF INTEREST">REQUEST FOR EXPRESSIONS OF INTEREST</a></li></ul><br class="spacer" /></div><div class="mainMenu"><h3 class="heading2">Application Form for Hiring of Rented Space for UKPFMS</h3><ul class="sf-menu sf-vertical"><li class="last"><a href="/pages/display/320-application-form-for-hiring-of-rented-space-for-ukpfms" title="Application Form for Hiring of Rented Space for UKPFMS">Application Form for Hiring of Rented Space for UKPFMS</a></li></ul><br class="spacer" /></div>        </div> </div> <footer id="footer"> <div class="siteReview"> Source : CM Office, Uttarakhand, Last Updated on 21-02-2024 </div> <ul> 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