Section & Functions - AMG PY

Organisational Structure

The Branch Office (B.O) Puducherry is headed by Senior Deputy Accountant General (Sr. DAG)

The B O has three Puducherry Branch Sections (PBS). They are PBS-I, PBS-II &PBS-III headed by Sr. Audit Officer (SAO)/HQ. DP cell section is headed by SAO- DP cell.

Functions

Puducherry Branch Section (PBS)-I deals with the office management, issue and pursuance of Inspection Reports received as per the Audit program. It also deals with maintenance of imprest account, inventory management, staff quarters and implementation of official language. In addition, this section deals with audit on the accounts of Union Territory of Pondicherry Legal Services Authority (UTPLSA) and Pondicherry Building and other Construction Workers’ Welfare Board (PBCWWB). These audits are conducted under Section 19(2) of DPC Act. Separate Audit Report (SAR) of these organisations are finalised and issued. The Audit Certificates for Centrally Sponsored Schemes (CSS) and Externally Aided Projects are issued from this section.

PBS –II deals with the administration of the Branch Office. Identification of audit units under the jurisdiction of the B.O and maintenance of the database of Audit Universe are done here. At present, Branch Office covers all the Departments of Puducherry except the departments for Goods and Services Tax, Registration, Transport and Excise. It prepares the Annual Audit Plan considering the availability of manpower. Quarterly tour programmes for the local audits are finalized here.

The Draft Inspection Reports submitted by Local Audit Parties are finalized and pursued. Demands for Audit fees for certification audit under section 19 of DPC Act are raised and pursued. It submits all monthly/ Quarterly/ Half yearly/ Annual returns due to Main Office.

PBS – III section deals with the Central Audit of vouchers relating to all Departments in the UT of Puducherry including the Public Works Department. Selected and received vouchers are being audited and Test Audit Notes (TAN) issued wherever necessary and the audit observation are issued and pursued. This section reviews sanctions orders received from the UT Government of Puducherry.

DP Cell

Identifying potential draft paragraphs for developing them into Draft Paragraphs, Issue of Factual Notes after collection of necessary key documents, checking of Finance and Appropriation Accounts compiled by the UT Government, collection and consolidation of materials for UT Finance Audit Report, furnishing of materials/details, clarifications to Reports Section on the draft paragraphs issued and selection of topics for conduct of Performance/Thematic Audits. It also does liaison work between Reports Section and Puducherry Assembly Secretariat in connection with matters relating to discussion of Audit Reports by the Public Accounts Committee.

Local Audit Parties (LAP)

Presently seven LAPs have been formed to carry out the field audits. These audit parties are engaged to conduct the following types of Audit.

• Compliance Audit:- Assessing the extent to which Rules and Regulations have been adhered to (Audit of Transactions).
• Performance Audit:- Performance Audit is an independent assessment or examination of the extent to which an organisation, program or scheme operates economically, efficiently and effectively.