Sections & Functions | Principal Accountant General (Audit-l) West Bengal, Kolkata

Social Sector Audit

The Administrative Group of Local Audit Department is constituted of two sets of combined sections. First Set is constituted of administrative section, establishment section, administrative confidential cell and Hindi Section and whereas the Second combined set is constituted of Record section and EDP section. The set of two combined sections of Administrative Group of Local Audit Department are under the supervision of two separate Branch Officers i.e. Senior Audit Officers/Audit Officers.

Division of work among the Administrative Groups

Administration Section

Administration Section deals with the following items of work: -

Control of Staff and their distribution among wings/sections of this office.
Recruitment and appointment of Group ‘B’, Group ‘C’ and Group ‘D’ Staff.
Promotion and transfers of the various cadres of Group ‘B’, Group ‘C’ and Group ‘D’ Staff.
Deputation of Group ‘B’, Group ‘C’ and Group ‘D’ Staff from other offices and to other offices through circulars.
Preparation of annual Gradation List.
Examination and Training related works.
Granting of ‘No Objection Certificate’ in connection with passport facilities.
Granting permission for higher studies.
Preparation of Consolidated Budget Estimates and Revised Estimates of the office as a whole.
Control, distribution and allotment of fund received from Headquarters’ Office.
Consolidation of Staff Proposals for inclusion in the Budget Estimates and Revised Estimates.
Processing of H.B.A. claims and matters relating to H.B.A. Rules.
Granting permission for acquisition and disposal of immovable property in terms of Rule 18 of C.C.S. (Conduct) Rules.
Accepting intimation for acquisition of movable property.
Maintenance of property statements of all cadres (except Group-A Officers).
Forwarding of property statements of Group-A Officers to Headquarters’ Office.
Maintenance of Service Books, Leave Accounts and Personal Files of all Officers and Staff.
Fixation of Pay in all cases.
Collection of Audit Fees.
Implementation of the ‘Right to Information Act, 2005’.
Other miscellaneous items, not covered by any of the above items, as allotted by the Group Officer /Senior Audit Officer (Administration)/Audit Officer (Administration).

Establishment Section

Establishment Section deals with the following items of work: -

Processing of all personal claims (except H.B.A.).
Issuing of sanction orders of personal claims (except H.B.A.) of all Officers and Staff.
Preparation of pay bills of all Officers and Staff and calculation of Income Tax.
Maintenance of Cash Book and Disbursement of Cash.
Preparation of contingent and medical bills.
Processing of NPS and maintenance of PRAN.
Dealing with cash for contingent expenditure and other purposes.
Issue of C.G.H.S. Identity Cards.
Processing of Pension Cases and C.G.E.G.I.S. and matters relating to Pension Rules and C.G.E.G.I.S.
Verification of Services for the purpose of pension in respect of those who have completed 25 years or more in service.
Maintenance of address register containing addresses of employees.
Processing of T.A. Bills, L.T.C. Bills and G.P.F. Bills.
Processing of House Building Advance.
Processing of Leave Encashment Bills.
Preparation of miscellaneous bills.
Maintenance of Daily Accounts.
Maintenance of Stores & Stationery.
Purchase of Stationery and Miscellaneous Items.
Calculation of Average Cost of the Department.
Issue of cheques to treasuries.
Other miscellaneous items, not covered by any of the above items, as allotted by the Group Officer /Senior Audit Officer (Admn.)/Audit Officer (Admn.).

Administrative Confidential Section

Administrative Confidential Cell deals with the following items of work:-

Matters connected with C.C.S. (Conduct) Rules, 1964.
Processing of disciplinary cases and matters connected with C.C.S. (C.C.A.) Rules.
Dealing of applications under RTI Act, 2005.
Maintenance of Annual Confidential Reports.
Matters relating to Court Cases and CAT Cases.
Processing of Cash Award cases on merit basis.
Matters relating to sanction of Special Casual Leave and scrutiny of orders relating to Special Casual Leave.
Early closing of Office, List of Holidays, etc.
Matters relating to Associations of Gazetted Officers and Non-Gazetted Employees.
Revision of Manuals, etc.
Other miscellaneous items, not covered by any of the aforesaid items, as allotted by Group Officer/ Senior Audit Officer (Admn.)/Audit Officer (Admn.).

Record Section

Record Section deals with the following items of work :

Budget, fund demand matter.
Entering into various rate contracts.
Purchase, distribution and maintenance of Stationary and other items.
Purchase, maintenance & Physical verification of dead stock.
Purchase & maintenance of furniture including Air conditioner.
No due certificate matter.
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.
Broadband, telephone & trunk call matter & charges.
Staff car related matter, hiring of car & over time allowance.
Photocopier machine related matter.
Drinking water related matter.
Reimbursement of various petty expenditures.
Purchase & issue of books and library related matter.
Maintenance of Guard file; newspaper related matter.
Electricity and electrical equipment related matter.
ITA & DI related matter.
Dispatch related matter.
Correspondence with other offices.
Publication matter.
Professional services-Out sourced MTS matters.
Legal charges related matter.
Estate related matter.
Drawing of various bills.
Arrangement of meeting & refreshment.
Other miscellaneous items, not covered by any of the aforesaid items, as allotted by Group Officer/ Senior Audit Officer (Admn.)/Audit Officer (Admn.).

EDP Section

EDP Section deals with the following items of work:

Demand of fund;
e-waste related matter;
Purchase, 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.
Maintenance of online inventory related matter.
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.)/Audit Officer (Admn.).

Hindi Section

हिन्दी कक्ष की विभिन्न मदें:-

अनुवाद से संबंधित कार्य
भारत सरकार के विभिन्न विभागों / कार्यालयों से प्राप्त पत्राचार से संबंधित कार्य
प्रवीण एवं प्राज्ञ प्रशिक्षण कार्यक्रम (साधारण एवं गहन)
हिन्दी टंकण प्रशिक्षण कार्यक्रम (सत्र – फरवरी से जुलाई एवं अगस्त से जनवरी)
हिन्दी की त्रैमासिक प्रगति प्रतिवेदन
हिन्दी दिवस एवं पखवाडा समारोह (सितंबर माह में होता है)
हिन्दी कार्यशाला का आयोजन
कोलटॉलिक क्षेत्र – 5 की क्षेत्र स्तरीय / शीर्ष स्तरीय प्रतियोगिता का आयोजन
कोलटॉलिक क्षेत्र – 5 सम्बंधी क्रियाकलाप।
सोनार बांग्ला से संबंधित लेखों का एकत्रीकरण एवं प्रेषण

SECTIONS & FUNCTIONS: SOCIAL SECTOR – II

The Social Sector II (SS II) group is constituted of five branches namely Coordination Branch, Issue, Processing & Correspondence (IPC) Branch, Inspection Reports (IR) Branch, Draft Paragraph (DP) Branch and Report-PRI Branch.

Coordination Branch

The functions of the Coordination Branch are as follows: -

Coordination Branch is designated as the Headquarters/ Controlling Branch of SS-II group as the same controls the manpower within SS-II group on behalf of Group Officer.
Any deployment/redeployment of manpower both within and outside the SS-II group is made by this branch including management of leave/training reserve.
Maintenance of attendance of Field Audit Staff temporarily present at Headquarters.
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.
Maintenance of Complaints (received against staff of SS-II Group).
Scheduling of audit units on priority basis for investigation/ re-audit /special audit, etc.
Assessing of training needs of the group on continuous basis and coordination between Administration /EDP wings regarding nomination, scheduling and management of training programmes including faculty support.
Convening of Quarterly Meetings.
Nodal Branch for coordination between SS-II Group and Administration for updating of PRI Manual.
Capturing, reporting and forwarding of leave related matters (of all SS-II 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.
Forwarding recommendations for weeding out of old records handled by the Branch to the Branch Officer in charge of Record/LAD.
Any other function/responsibility as delegated by the Group Officer or HoD.

Issue, Processing & Correspondence (IPC) Branch

Monitoring the receipt and issue of Inspection Reports
Receipt, Recording, Verification and Transmission of Draft Inspection Report dockets
Timely Receipt, Recording and Issue of the approved Inspection Report,.
Transmission of Issued Inspection Report Dockets to DP Branch for processing of Draft Paragraphs.
Maintenance & analysis of newspaper/press clippings in prescribed form.
Maintenance of Field Audit Quality Feedback
Maintenance of relevant internal control documents - Objection Book, Control Register and other returns as prescribed under LAD manual for audit of GP/PS/ZP.
Leave related matters of staff posted in IPC 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.
If Audit Committee Meetings could not be held within successive two quarters in a year, then reasons for the same shall be explained and orders for further action shall be compulsorily received from the Group Officer.
Processing of Right to Information (RTI) queries
Any correspondence with the State Government/PRI as required.
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.

Inspection Reports (IR) Branch

Vetting of draft Inspection Reports either in paper form or in digitized medium for approval of the Group Officer within the prescribed time in LAD manual viz. IR needs to be issued within 24 working days of the date of completion of audit.
Incorporation of changes, if any, to the draft Inspection Report proposed by the Group Officer and forwarding the final approved draft to the Issue, Processing & Correspondence Branch (IPC Branch).
Evaluation of the Field Audit Party and putting up to the Group Officer for approval. This is the Field Audit Quality Feedback which is handed over to the IPC branch for maintenance and transmission to the FAPs.
Consultation with the Coordination Branch to lend inputs to Training needs of SS-II group based on Inspection Report quality.
Leave management of staff posted in IR Branch.
Maintenance & Operation of Management Information Systems in vogue related to 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/weeded out.

Draft Paragraph (DP) Branch

Processing of all Part II-A materials from inspection reports received from IPC Branch after issue for possible development of DP.
Development of Statement of Facts (SoFs)/ Factual Notes (FNs) from those selected Inspection Report Paragraph(s) and submission to the Group Officer for approval.
Correspondence with the State Government/Department/PRI regarding the DP developed for verification of facts stated/comments.
Finalisation of the DP incorporating the views of the Department (if received) and transmission of the same to the Reports - PRI Branch for compilation and inclusion in the Report of the Examiner of Local Accounts.
Maintenance of Confidentiality of the DP being developed - safe handling of DP materials including its storage,handling and transmission to the audit entity. All relevant instructions of the Headquarters regarding confidentiality shall be adhered and enforced by this Branch.
Maintenance of Knowledge Bank of general and specific audit criteria applicable to audit of GP/PS/ZP for use within SS-II group.
Monitoring the progress of DPs through DP Register.
Maintenance & Transmission of DP Feedback to be communicated to concerned FAP contributor including the reasons on why a particular DP cannot be developed and how the same can be improved.
Consultation with the Coordination Branch to lend inputs to Training needs of SS-II group based on DP quality.
Maintenance & Operation of Management Information Systems in vogue related to the branch.
Processing of Leave Matters of staff posted in DP Branch (After ensuring Leave Admissibility from Administration).
Digitization of Records (DP & non-DP) 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/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.

Report-PRI Branch

Primary Compilation of Chapter I to Chapter IV of the Report of the Examiner of Local Accounts for Panchayati Raj Institutions from the Inspection Reports received from DP Branch.
Secondary Compilation of Chapter - V (Transaction Audit Paragraphs) from the DP materials received from DP Branch.
Primary Compilation of any other Chapter - V material that could be developed.
Preparation of Draft report of the Examiner of Local Account for Panchayati Raj Institutions within the stipulated time.
Assist the Group Officer in furnishing replies to Headquarters’ annotations and furnish such documents as necessary.
Preparation of annual list of paragraphs that have been included in the Audit Report of the previous year so that the same can be transmitted to IPC Branch for deletion from the Objection Book as the same will be under the purview of the Standing Committee.
Assist the Group Officer (i.e. Examiner of Local Accounts) to attend evidence/other meetings of the Committee on Local Fund Accounts to discuss audit paragraphs that have featured in the ELA report.
Monitoring of the Paragraphs discussed in the West Bengal Standing Committee for follow up action including Action Taken Reports, Action Taken Notes (including related correspondences).
Assist the Group Officer to risk assess the possible topics for conduct of Performance Audit/Thematic Audit in the ensuing year; conduct of pilot study to examine feasibility of the topic; selection of audit personnel for Performance Audit/Review & selection of audit sample.
Assist the Group Officer in preparation of Guidelines/Audit Design Matrix. The Audit Officer/Sr. Audit Officer in charge of inspecting PA is responsible for the first draft of the Audit Design Matrix after completing the pilot study which is modified/improved by the Report-PRI branch and submitted to the Group Officer for approval.
Assist the Group Officer in preparation of the audit tour programme for the Performance Audit and communication of the same to the State Government/Department/PA Field Audit Party.
Convening of Entry Conference/Exit Conference with the State Government/Department concerned including preparation of necessary materials for the same.
Preparation of related returns and timely transmission of the same to Administration.
Processing leave related matters of staff posted under Report- PRI branch & the PA staff (after ensuring leave admissibility) and transmission of the same to Administration.
The PA Field Audit Staff shall be attached with this branch unless they have been released from the same and their attendance during such period is to be maintained by this branch.
Consultation with the Coordination Branch/DP Branch to lend inputs to Training needs of SS-II group based on DP quality.
Maintenance & Operation of Management Information System in vogue related to the Branch.
Digitization of Records (Report & Non-Report materials) 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/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.

Sections & Functions : Social Sector -III (ULB)

Group Officer-in-Charge: Dr. Lingaraj Naik S, Dy. Accountant General

The Social Sector III group is constituted of five sections namely Head Quarter (HQ) Branch, Accounts Branch, Transaction Branch, Draft Paragraph (DP) Branch and Report-ULB Branch.

Head Quarter Branch

Annual Audit Plan and its execution.
Human Resource Management
Correspondence with concerned State Government Departments and the respective units along with various correspondences with other Groups of the office as well as other Branches of the Group.
Miscellaneous-Processing of complaints and application received under Right to Information Act, 2005.Processing of audit mandate, etc.

Accounts Branch

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 also to DLB/Higher Education Departments respectively and Digitization of Audit Reports.
To receive and process of 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 the C & AG's Office.
Any other functions/responsibility as delegated by the Group Officer or HoD.

Transaction Branch

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.
Vetting of Draft Inspection Report
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 SS-III/DP with the Group Officer’s approval for further processing.
The Broad Sheet Replies that are received through proper channel are verified with supporting KDs and processed with the approval of the Group Officer.
Coordinate with the Department(s) to convene Audit Committee Meetings for settlement of old outstanding paras.
Correspondence with the State Govt./ULB/OLB as required is done.
Any other function/responsibility as delegated by the Group Officer/HOD.

Draft Paragraph Branch

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

Report ULB Branch

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.
Preparation of Epitome (bilingual) of the Report, Press brief, etc.
Attending the meeting of Committee on Local Fund Account for discussion on paras featured in the Audit Reports of ELA.