Audit Management Group I
Organisational structure
The Group is headed by Senior Deputy Accountant General (Sr.DAG) with four Branches, viz., Headquarters- Coordination, DP and Technical Support Cell, Branch Office TNEB and EBDP Cell each headed by a Senior Audit Officer (Sr.AO).
Functions:
Headquarters-Co-ordination:
The Headquarters Co-ordination Branch identifies the audit units under the jurisdiction of the Wing and maintain the database of Audit Universe. It prepares the Annual Audit Plan considering the availability of manpower and quarterly tour programmes for the local audits. The Draft Inspection Reports, relating to Industries, MSME, Handlooms and Textiles, Information Technology Department Units, submitted by Local Audit Parties (LAPs) are being finalised. The Certification Audit of PSUs and ABs under the control of the above Departments are also being carried out. Further, it co-ordinate the efforts of BO-TNEB and DP Cell and submit periodical returns to Headquarters.
Technical Support and DP Cell:
This Branch of the Wing develops the major observations raised by the LAPs during field audit into Draft Paras so as to be included in the Audit Report of the Office. The Branch acts as Technical Support Cell of the State for the Certification Audit of PSUs and ABs. The Branch identifies the training requirement of the officials of the Wing and organises periodical in-house training / training at RTIs/RTCs. Further, the Certification Audit of PSUs of Union Territory of Puducherry are also being looked after by this Branch.
Branch Office-TNEB
For the smooth conduct of audit of the units of Energy Sector PSUs a Branch Office in the premises of TNEB Limited is functioning with two Branches.
BO-TNEB/ Headquarters
The Inspection Report of auditable units of three Energy Sector PSUs namely TNEB LTD, TANGEDCO, TANTRANSCO, the Tamilnadu Electricity Regulatory Commission (TNERC) and Tamilnadu Energy Development Agency (TEDA) are being processed by this Branch. This branch also co-ordinates the efforts of BO-TNEB as a whole and submit it to Headquarters for consolidation.
EBDP Cell and Data Bank
This Branch of BO-TNEB acts as the technical Cell for Energy Sector audits. It processes the potential major observations from the Inspection Reports and convert them into DPs. It reviews the Board Minutes of the Energy PSUs and identifies focus areas for filed audit. This wing is responsible for the Certification Audit of the 3 Energy Sector PSUs and TNERC.
Local Audit Parties
There are eleven (11) Local Audit Parties formed in the Wing to carry out the field audits. These audit parties have been utilised to carry out the following types of audit as per the Regulation on Audit and Accounts, 2007:
Compliance Audit
Assessing the extent to which laws and regulations have been respected (Audit of Transactions).
Performance audit
Performance audit is an independent assessment or examination of the extent to which an organisation, programme or scheme operates economically, efficiently and effectively.
Financial Attestation Audit / Certification of Annual Accounts
Financial Attestation Audit / Certification of Annual Accounts of PSUs under Section143 (6) of the Companies Act, 2013, and under various acts relating to Statutory Corporations. Certification of Accounts of Autonomous Bodies under Section 13, 14, 19 and 20 of C&AG’s (DPC) Act, 1971 falling under Departments noted above. (Financial Audit)
IT Audit
Audit done in the IT enable environment or Audit of IT based system, to form an opinion regarding the degree of reliance that can be placed on the IT Systems in the auditee organization.
Environmental Audit
Environmental Audit,a methodical examination of environmental information of about an organisation, a facility, or a site and to verify whether they conform to local, national or global environment standards.
Special Audit
When a special audit is requested by State Government in cases of suspected misappropriation etc, the AG shall have the discretionary powers either for taking up the special audit or for disagreeing to the requests for conducting special audit, considering the merits of the case.
Follow up audit
This type of audit is taken up mainly to verify the corrective action taken by the corporation on the observation made in earlier Audit Reports. The Performance Auditing Guidelines 2014, provides guidance/ procedure in a comprehensive manner for follow up audit.