Introduction and brief history of the office
Office of the Principal Director of Audit, London is housed in India House, the Chancery building of the High Commission of India, London, located at Aldwych, London WC2B 4NA, United Kingdom.
Before Independence
In 1858, under the Act C VI of the British Parliament, the post of “Auditor of the Accounts of the Secretary of the State in Council” was created to “examine and audit the Accounts of the Receipt, Expenditure and Disposal in Great Britain of all monies, stores and properties applicable for the purposes of that Act”. Name of the Post was subsequently changed to “Auditor of India home Accounts” under the Government of India Act, 1935 and the Government of India (Audit and Accounts) Order 1936. The Auditor was appointed by the Governor General of India and was required to audit transactions in the United Kingdom affecting the revenues of the Central Government or any of its Provinces. The India (Provisional Constitution) Order 1947 provided that the person holding office of Auditor immediately before 15th August 1947 should continue, until such date as the Governor General may specify, to perform the same duties and exercise the same powers.
After Independence
With the establishment of diplomatic Missions in the Countries of Europe, the duties of Auditor were extended to cover the local audit and inspection of the accounts of the Missions in Europe, while the central audit of accounts of these Missions were entrusted to the Accountant General, Central Revenues to whom monthly accounts were rendered for compilation, record, and audit. In the case of High Commission of India in U.K., complied accounts were forwarded monthly by the Chief Accounting Officer of the Accountant General, Central Revenues for Incorporation in the accounts of the Union Government and the Auditor in the UK was the Audit Officer. The Post was re-designated as “Director of Audit, India Accounts in the United Kingdom” from July 1955.
During 1950s, the permanent establishment consisted of 1 Auditor, 1 Deputy Auditor, 4 Assistant Auditors, 6 Higher Executive Officers, 8 Executive Officers, 12 Clerical Officers, 2 copyists and 1 messenger. In 1952, the post of Auditor was converted to Senior Administrative grade, Dy. Auditor to Junior Administrative grade and four Assistant Auditors to Senior Time Scale of IAAS and one post of Assistant Auditor was held in abeyance.
With a view to providing greater coordination between the Central and local audit of the Missions in Europe, the work relating to central audit of the Missions, as well as authorisation of pay and allowances of the gazetted officers and compilation of accounts up to the stage of classified abstract was transferred from the Accountant General, Central Revenues to Director’s office from January 1971. After the departmentalisation of accounts in 1976, the work relating to authorisation of pay and allowances of gazetted officers and compilation of accounts was transferred to the Controller of Accounts, Ministry of External Affairs, New Delhi, and the office functioned as an Audit Office from October 1976 with a strength of 1 DA, 1 JDA, 4 DDA, 21 AAOs, 4 Auditors, 3 PAs and 1 Messenger.
The Office was further upgraded to office of Principal Director with effect from February 1990.
