AMG-II (LAD) Sections and Functions

AMG-II (Local Audit Department)

ADMINISTRATION SECTION: -

• Control of Staff and their distribution among wings/sections of this office.
• Accepting intimation for acquisition of movable property.
• Maintenance of property statements of all cadres (except Group-A Officers).
• Processing and Maintenance of Leave Accounts of all Officers and Staff.

• Preparation of contingent bills.
• Maintenance of address register containing addresses of employees.
• Preparation of miscellaneous bills.
• Maintenance of Stores & Stationery.

• Dealing of applications under RTI Act, 2005.
• Maintenance of Annual Confidential Reports.
• Examination & Training, Seminar related works, UN Audit
• Matters relating to sanction of Special Casual Leave and scrutiny of orders relating to Special Casual Leave.
• Matters connected with CCS (Conduct) Rules, 1964
• Processing of Cash Award cases on merit basis
• Hindi related works
• Early closing of Office, List of Holidays, etc.

• Distribution and maintenance of Stationary and other items.
• Maintenance & Physical verification of dead stock.
• Maintenance of furniture.
• Contingent advance & expenditure there from adjustment related matter.
• Office board, name plate, identity card, stamp related matters.
• Disposal of old assets & weeding out of old record.
• Speed post charges.
• Staff car related matter, hiring of car & over time allowance.
• Photocopier machine related matter.
• Drinking water related matter.
• Reimbursement of various petty expenditures.
• Maintenance of Guard file; newspaper related matter.
• Electricity and electrical equipment related matter.
• ITA & DI related matter.
• Dispatch related matter.
• Publication matter.
• Arrangement of meeting & refreshment.
• e-waste related matter;

• Maintenance and distribution of IT hardware & consumables.
• AMC related matter.
• e-mail related matter.
• LAN & internet related matter.
• EDP Training (RTI & In house).
• Complaint handling related to IT assets.
• No due certificate issue.
• Correspondence with other offices.
• Compilation of various reports on OPTIMA, Data Analytics (CDMA) etc.
• Other miscellaneous items, not covered by any of the aforesaid items, as allotted by Group Officer/ Senior Audit Officer (Admn.)

COORDINATION BRANCH:

The functions of the Coordination Branch are as follows: -

• Assist the Group Officer in preparation, execution and monitoring (including related correspondence) of Annual Audit Plan and Quarterly Audit Programmes through necessary and periodic risk assessment of audit universe.
• Deployment/redeployment of manpower for Field Audit Parties to conduct Audit programmes.
• Maintenance of attendance of Field Audit Staff temporarily present at Headquarters.
• Scheduling of audit units on priority basis for investigation/ re-audit /special audit, etc.
• Maintenance of Complaints (received against staff of AMG-II/LAD Group).
• Assessing of training needs of the group on continuous basis and coordination with Administration Branch regarding nomination, scheduling and management of training programmes including faculty support.
• Convening of Quarterly Meetings.
• Capturing, reporting and forwarding of leave related matters (of all AMG-II/LAD field staff & staff posted within the branch), attendance, audit tour related returns (wherever applicable), training feedback etc. to Administration.
• Preparation of Performance Assessment Report every year.
• Monthly evaluation of attendance of field audit parties.
• Maintenance & Operation of Management Information Systems (in vogue) relating to functions of the Branch.
• Digitization of records identified and handled by the Branch.
• Periodic assessment of records being handled by the Branch against the prescribed retention period and preparation of consolidated list of records which may be disposed of / weeded out.
• Any other function/responsibility as delegated by the Group Officer or HoD.

 

TRANSACTION BRANCH:

The functions of the Transactions Branch are as follows: -

• Monitoring the receipt of Draft Inspection Reports from the FAPs after completion of each audit.

• Receipt, Recording, Verification of Draft Inspection Report with available KDs

• After Group Officer’s approval, the Inspection Reports are issued to the audited entity and department.
• After issuance of the Inspection Reports the paras which are proposed as Potential Draft Paras are handed over to Reports Section with the Group Officer’s approval for further processing.

• Maintenance & analysis of newspaper/press clippings.
• Maintenance of relevant internal control documents - Objection Book, Control Register, Adjustment Register and other returns.
• Leave related matters of staff posted in Branch
• Processing of Broadsheet replies.
•  Assist the Group Officer to monitor the progress of the Inspection Reports after issue and correspond with the audit entities to furnish the Broadsheet replies (if not received within prescribed time).
• Coordinate with the Audit Entities/Department(s) to convene Audit Committee Meetings /Bi-Lateral Meetings.
• Processing of Right to Information (RTI) queries
• Any correspondence with the State Government as required.

• Vetting of draft Inspection Reports either in paper form or in digitized medium for approval of the Group Officer within the prescribed time manual viz. IR needs to be issued within 30 days of the date of completion of audit.
• Incorporation of changes, if any, to the draft Inspection Report proposed by the Group Officer.

• Evaluation of the Field Audit Party and putting up to the Group Officer for approval. Evaluation of IR (Grading of IR).
• Maintenance & Operation of Management Information Systems in vogue related to the branch.
• Digitization of Inspection Report dockets
• Periodic Assessment of Records being handled by the Branch against the prescribed retention period and preparation of consolidated list of records which may be disposed/weeded out.
• Forwarding recommendations for weeding out old records handled by the branch to Branch officer in charge of Record/LAD.
• Any other function/responsibility as delegated by the Group Officer or HoD.

 

ACCOUNTS BRANCH

The functions of the Accounts Branch are as follows: -

• Primary Checking of received Annual Financial Statements from the ULBs/OLBs and approval of the same by Examiner of Local Accounts (ELA).
• To receive Draft Audit Reports (DARs) after completion of Financial Attest Audit.
• Vetting and grading of DARs and approval of the same by Examiner of Local Accounts (ELA).
• Issuing of Audit Report to the concerned ULBs/OLBs and Digitization of Audit Reports.
• To receive and process Action Taken Report or Internal Audit Report from the Audit entities for approval to the Group Officer in time.
• Maintenance of various records/registers such as Control Register, Ordinary Letters, Inward Register, C & AG's Letters Inward Register, Leave Register, Calendar of Return Register, File Index Register, etc. and issuance of Weekly, Monthly, Quarterly, Half yearly and Annual Returns to the concerned authority from time to time.
• Storing of dump data of Purohisab IT package received from the Audit Entities for its subsequent use at time of vetting of DARs and data analysis.
• Corresponding with the State Government/ULBs/OLBs and also with Headquarters’ Office.
• Any other functions/responsibility as delegated by the Group Officer or HoD.

 

Reports Branch

The functions of the Report Branch are as follows: -

• Selection of topics of Performance Audit/ Thematic Audit holding of entry and exit conferences of Performance Audit/Thematic Audit.
• Processing all the draft materials of Performance Audit Reports, Compliance Audit Paragraphs (for omnibus paras) including redrafting, checking of key documents and submitting to the ELA and then to the Principal Accountant General for final approval.
• After approval of the Principal Accountant General, sending of draft materials in batches to the headquarters for their approval;
• Attending to /co-ordinating compliance to the remarks/ annotations made by the headquarters on the batch materials and sending the annotated replies to the headquarters for finalization.
• Finalising the Report materials after complying with the headquarters comments and discussion with the headquarters team.
• Preparation of Draft Bond Copy of the Reports and assisting the headquarters functional wings to finalise the same into the Bond Copy.
• Translation (Bengali) and printing (bilingual) of the Reports after its approval by the headquarters and arranging for signature of Examiner of Local Accountants and counter signature of the Principal Accountant General.
• Handing over of the Reports to the State Government for laying in the Legislative Assembly.
• Attending the meeting of Committee on Local Fund Account for discussion on paras featured in the Audit Reports of ELA.
• Selection of potential paragraphs from the IRs and record in the Potential Draft Para Register.
• Processing and preparation of Draft Paragraphs.
• Correspondence with the Audit unit/Departmental Head requesting for replies in respect of the draft paragraphs.
• Offering comment on departmental replies to Draft Paragraphs.
• Receipt of letters/Fax/E-mail etc. and their disposal.
• Submission of Quarterly Report/return.
• Any other functions/responsibility as delegated by the Group Officer or HoD