लेखा परीक्षा सलाहकार समिति
राज्य लेखापरीक्षा सलाहकार बोर्ड़
STATE AUDIT ADVISORY BOARD
प्रस्तावना: केन्द्रीय लेखा परीक्षा सलाहकार बोर्ड की तर्ज पर भारत के नियंत्रक-महालेखापरीक्षक के निर्देशानुसार राज्य लेखापरीक्षा सलाहकार बोर्ड का गठन किया गया है। बोर्ड का उद्देश्य लेखा परीक्षा कार्यालय के वरिष्ठ प्रबंधन और विभिन्न क्षेत्रों के जानकार और अनुभवी पेशेवरों के बीच पेशेवर चर्चा के लिए एक मंच प्रदान करके लेखा परीक्षा रिपोर्ट सहित लेखापरीक्षा की प्रभावशीलता को बढ़ाना है। बोर्ड का कार्य लेखा-परीक्षा के कवरेज, कार्यक्षेत्र और प्राथमिकता के बारे में महालेखाकार को सलाह देना है, साथ ही उपयुक्त लेखापरीक्षा दृष्टिकोणों और तकनीकों पर सुझाव देना है। लेखापरीक्षा की योजना बनाने और लेखापरीक्षा प्रक्रिया में प्रणालीगत सुधार लाने के लिए बोर्ड की सिफारिशों पर विचार किया जाना है।
Introduction: The State Audit Advisory Board has been constituted in accordance to the direction of the Comptroller & Auditor General of India, in the lines of Central Audit Advisory Board. The objective of the Board is to enhance effectiveness of audit including Audit Reports by providing a forum for professional discussion between the Senior Management of the Audit Office and knowledgeable and experienced professionals from various fields. The function of the Board is to advise the Accountant General on the coverage, scope and prioritisation of audits together with suggestions on appropriate audit approaches and techniques. Recommendations of the Board are to be considered in planning audits and bringing on systemic improvement in the audit process.
2 मार्च 2023 को आयोजित SAAB की नवीनतम बैठक का कार्यवृत्त
Minutes of latest Meeting of SAAB held on 2nd March 2023
The 9th Meeting of the State Audit Advisory Board (SAAB), Sikkim was convened on 02 March 2023 in the Conference Hall of the Office of the Principal Accountant General, Sikkim, Gangtok. The following members participated in the meeting:
- Shri H.K. Dharmadarshi, Pr. Accountant General-cum-Chairperson, SAAB
- Shri M.G. Kiran, Former Pr. Secretary-cum-Member, State Human Right Commission
- Shri Kishore Pariyar Chief General Manager, Reserve Bank of India
- Shri C. Zangpo, Former Secretary, Government of Sikkim
- Shri Naseef Abdul Kader, DAG (Au)-cum-Member Secretary, SAAB
- Shri J. Shankar Ram, DAG (A&E)
- Dr B.B. Rai, Director, Voluntary Health Association of Sikkim
- Shri Amit Patro, Editor, Sikkim Express
- Dr B.K. Jha, Senior Audit Officer
The meeting commenced with a welcome and keynote address by Shri H.K. Dharmadarshi, Pr. Accountant General-cum-Chairman, SAAB. He expressed gratitude to all the members for attending the meeting. During his address, the Pr. Accountant General impressed upon the the members that the Board's objective was to provide independent and professional views on various aspects of audit.
Thereafter, a power point presentation was made depicting in brief about the office of Pr. Accountant General (Audit), Sikkim. Pr. Accountant General gave the board a brief idea on the profile of the State stressing upon various indicators pertaining to economic development of the state of Sikkim, its fiscal position and its revenue and expenditure profile.
Pr. Accountant General then discussed about the various Performance Audits conducted during previous three years. Annual Audit Plan of 2022-23, the risk parameters employed for selecting units for audit etc. were also touched upon in brief.
Pr. Accountant General then spoke about the compliance to suggestions of previous SAAB Meeting. Board members were appraised of the compliance to various suggestions made by members in the previous board meeting during audit.
Thereafter, Performance Audit being conducted by the office were discussed by the board members. Members were made aware of the ongoing performance audits on Swadesh Darshan, Labour Cess, Implementation of PMGSY, Solid Waste Management, Public Health Infrastructure and Management of Health Services and State Bank of Sikkim. The focus areas and likely findings in each of these topics were discussed.
When the performance audit of Solid Waste Management in Sikkim was discussed, Shri C. Zangpo, Former Secretary to the Government of Sikkim pointed out that landfills problem for dumping of garbage is a major concern in Sikkim due to non-availability of land. Pr. Accountant General assured to take this aspect into consideration during the conduct of audit. While discussing the topic of public health infrastructure and management of health services, Shri K. Pariyar, CGM, RBI, Gangtok enquired about parameters drawn by the Audit for conduct of audit of Health Department, Shri Naseef Abdul Kader, DAG(Au)-cum-Member Secretary, SAAB stated that parameters are drawn as per guidelines and criteria that are required to be followed by the Department. Based on this, performance of the Department is assessed.
Shri K. Pariyar, CGM, RBI, Gangtok suggested that during audit of the State Bank of Sikkim, audit should also look into number of professionals nominated in the Board of Directors in SBS as this is an important aspect of good governance in banks.
Shri Amit Patro, Editor expressed concern about the uncertainty of air connectivity due to indefinite suspension of flights from Pakyong airport, Shri J. Shankar Ram, DAG (A&E) stated that this aspect is being looked into by Director General of Civil Aviation. However, the suggestion was noted for keeping the topics in perspective.
The Annual Audit Plan 2023-24 consisting of 231 units (out of 4,730) were also appraised to the members.
On behalf of the external Board Members, Shri M.G. Kiran, Former Pr. Secretary-cum- Member, State Human Right Commission extended vote of thanks and commended the efforts of Pr. Accountant General (Audit).
(signed)
Dy. Accountant General-cum-Member Secretary