Audit jurisdiction

Audit jurisdiction:

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. Audit of the commercial units/branches located in Europe was entrusted from April 1981 and guidelines of audit were issued in May 1983. The audit of a foreign branch unit of an enterprise was considered only after the Director of Commercial Audit made out a case and the proposal were accepted by the Headquarters Office, from March 1988 onwards.

Till October 2019, the Principal Director of Audit, India Audit Office, London was responsible for audit of 65 units (36 Missions/Posts; 4 Tourism Offices/AB; and 25 PSU units). The Headquarters office (Report Central), vide its Order No. 17/Rep (C) / 120/2018 dated 15 October 2019, revised the audit jurisdiction of this office and audit of three more units, viz. High Commission of India at Nicosia (Cyprus), Embassy of India (EI) at Kiev (Ukraine) and EI at Malta (Malta), was allocated to this office. However, after exclusion of IIFC (UK) and 11 Air India units, as of April 2022, there are 56 units under the jurisdiction of the office comprising of 39 [1] Missions/Posts, 03[2] Tourist Offices, 1[3] Autonomous body and 13[4] PSUs spread across Europe.

The annual audit program of the office is drawn up and thereafter submitted to Headquarters for approval. Out of these 56 units under the jurisdiction of this office, the audit of 39 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.