Audit jurisdiction

Audit jurisdiction:

With the establishment of diplomatic Missions in the countries of North and South American countries, the duties of Auditor were extended to cover the local audit and inspection of the accounts of the Missions in North and South America. In 1987-88,  the audit jurisdiction of the office covered 22 Mission/ Posts of Government of India in America and Canada and 7 offices/branches of Public Sector Undertakings (PSUs). As of November 2020, there were 34 auditee units comprising of 25 Missions/Posts, one Tourist Office and 8 units of PSUs spread out in 16 countries in North America and South America.

The annual audit program of the office is drawn up and submitted to Headquarters for approval. The audit interval is prescribed in terms of the guidelines of the Comptroller and Auditor General of India after taking into account the average total expenditure of the audited entities for the preceding three years. Out of the 34 units  under the jurisdiction of this office, we used to audit on an average 25 units every year as per the approved audit plan till the disinvestment of Air India (Jan-2022). Further 2 new missions (Paraguay and Dominican Republic) came in force. As of date 29 units are in audit universe.   Out of these 29 units under the jurisdiction of this office, the audit of 21 units has been planned during the current Annual Audit Plan. Besides this audit of transactions, the office also examines the issues relating to Consular functions of the Missions and Posts and the functioning of various Wings.

 Audit jurisdiction

*Functioning merged with CGI, New York