The Local Audit Department is entrusted with the audit of Government accounts and institutions. The Department was under the Administrative control of the Comptroller and Auditor General. The cost of the Department was apportioned between the Central and State Governments according to the work done on behalf of each Government. With the separation of the outside Audit Department from the Local Audit Department with effect from the 1st April, 1937, the Local Audit Staff was organized as a separate establishment, but continued to be under the charge of the Comptroller and Auditor General. The State Government paid to the Central Government the cost of the Department as worked paraphrasing services out in accordance with the provisions of rule 127 of the Fundamental Rules in addition to actual expenditure on Traveling and Contingencies. This arrangement continued till 31st March, 1944 with effect from 1.4.1944 the control of department was taken you by the State Government in the Finance Department. As a result of re-organisation of the States, the accounts under the charge of the erstwhile Pepsu Local Audit Department also came over to the Local Audit Department, Punjab with effect from the 1st November, 1956. With the coming into being the Haryana State with effect from the 1st November, 1966, the Staff of the Local Audit Department, Punjab, allocated to the Haryana State constituted the Local Audit Department, Haryana.
1. Organizational Set-up :-
The Local Audit Department is under the administrative control of the Secretary to Government Haryana, Finance Department and is responsible for auditing the accounts of various Local Funds noted below :-
Municipal Committees/Councils/Corporation and Town Improvement Trusts.
Gram Panchayats, Panchayat Samitis and Zila Parishads.
All the Universities in State at different places and Board of School Education, Haryana, Bhiwani.
M.A.M.C, Agroha, Distt. Hisar.
Fee and Pupils Funds Accounts of all Govt. Colleges and School & Recognized Schools.
Govt. Engineering Colleges, Polytechnics & Vocational Training Institute.
The Haryana Rural Development Fund maintained by the Haryana Rural Development Fund Administration Board through Assessing Authorities and the Block Development and Panchayat Officers.
Guardian and Wards Accounts.
Personal Ledger Accounts of Building/ Sports & Child Welfare Fund Accounts of the Director Secondary Education/District Education Officers/Block Education Officers.
Haryana Flag Day Fund of the Haryana Zila Sainik Board. Non-Government Funds previously maintained by the State/District Soldiers, Sailors and Airmen Board, Civil Aviation Clubs.
The Haryana Amalgamated Fund for Welfare of Ex-Servicemen. Non-Government Funds previously maintained by the State/District Soldiers, Sailors and Airmen Board.
The Haryana Defense and Security Relief Fund maintained by the Rajya Sainik Board and Zila Sainik Board. Non-Government Funds previously maintained by the State/ District Soldiers, Sailors and Airmen Board.
Jail Canteen Accounts.
Matching grants sanctioned to Panchayati Raj Institutions and Municipal Corporation/Councils/Municipal Committees.
Reformatory School Bank Accounts/ Borstal E. Juvenile Jail Band Fund, Hisar.
Verification of Pension cases of Urban Local Bodies in Haryana.
The Haryana Chief Minister’s Relief Fund and District Relief Fund.
Charitable Endowment and other Trust Funds, Haryana.
Haryana Institute of Public Administration Gurgaon/ Panchkula.
Gibbon’s Scholarship Fund, Ambala.
Kurukshetra Development Board, Kurukshetra.
Shri Kaushal Kishore Bhargawa District Relief Charitable and Endowment Fund, Rewari, Gurgaon.
Govt. Institute of Surgical Technology, Sonepat.
Mewat Area Development Board, Gurgaon.
Personal Ledger Accounts of Applied Nutrition Programme.
District Library Fund, Ambala City.
Board of Ayurvedic and Unani Systems of Medicines.
Council of Homoeopathic system of Medicines, Haryana, Chandigarh.
Haryana Sahiyta Academy/ Urdu Academy/ Haryana Punjabi Sahiyta Academy.
Basic Training Schools.
Govt. School of Arts, Rohtak.
Allahabad Memorial Prize Fund, Ambala.
Red Cross Society, Hisar.
Court of Wards.
State Orphanage Fund, Madhuban, Karnal.
The Local Audit Department functions directly under the Director, Local Audit Department, Haryana who is assisted at the Head Office by two Joint Directors and Three Deputy Directors, Two Resident Audit Officers, One Superintendent (Gazetted), Two Superintendents, Two Deputy Superintendents and other staff to supervise and control, Audit of accounts of Gram Panchayats in State Office of the Deputy Director (Audit), Panchayat Accounts has been established at Jind. The position of sanctioned strength at Headquarter, Chandigarh is as under:- Staff Position of Head Office.
|Sr. No.||Designation of posts||No. of sanctioned posts.|
|4.||Resident Audit Officer||3||–||3|
|9.||Jr. Scale Stenographer||1||–||1|
2. Service Provided by the Department :- (a) Pre-audit or Resident Audit Schemes :- The pre-audit system is in force in all Municipal Corporations, Municipal Councils, a number of Municipal Committees, the Universities in the State and Board of School Education, Haryana, Bhiwani, MAMC, Agroha. These Resident Schemes are headed by Resident Joint Directors/Deputy Directors/ Resident Audit Officers who are assisted by Resident Audit Officers, a number of Resident Senior Auditors and Auditors. The details of sanctioned staff in Resident Audit Schemes are as under:- Staff Position in field
|Sr.No||Name of Organization||Designation/ posts No. of|
|6.||Pt. BDSUHS, Rohtak||–||–||1||2||2|
|7.||DBCRU, Murthal, Distt. Sonepat||–||1||–||1||2|
|8.||BPS Mahila Vishwavidyala Khanpur Kalan, Distt. Sonepat||–||1||–||1||2|
|11.||Municipal Corporation, Faridabad||1||–||–||3||13|
|12.||Municipal Corporation, Gurgaon||–||1||–||2||0|
|13.||Municipal Corporation, Rohtak||1||–||1||3|
|14.||Municipal Corporation, Panipat||1||1||3|
|15.||Municipal Corporation, .Karnal||1||–||1||3|
|16.||Municipal Corporation,. Panchkula||1||–||–||2|
|17.||Municipal Corporation Ambala||1||–||1||4|
|18.||Municipal Corporation .Hisar||1||–||3|
|19.||Municipal Corporation, Yamuna Nagar||1||1||4|
|20.||Municipal Council, Bahadurgarh||1||–||2|
|21.||Municipal Council, Fatehabad||1||–||2|
|22.||Municipal Council, Hansi||1||–||2|
|23.||Municipal Council, Kaithal||1||–||2|
|24.||Municipal Council, Narnaul||1||–||2|
|25.||Municipal Council,, Narwana||1||–||2|
|26.||Municipal Council, Palwal||1||–||2|
|27.||Municipal Council, Rewari||1||–||2|
|28.||Municipal Council, Sirsa||1||–||2|
|29.||Municipal Council, Sonipat||1||–||2|
|30.||Municipal Council, Tohana||1||–||2|
|31.||Municipal Council, Bhiwani||1||–||3|
|32.||Municipal Council, Thanesar||1||–||2|
|33.||Municipal Council, Jind||1||–||2|
|34.||Municipal Committee, Dabwali||1||–||1|
|35.||Municipal Committee, Charkh Dadri||1||–||1|
|36.||Municipal Committee, Gohana||1||–||1|
|37.||Municipal Committee Jhajjar||1||–||1|
|38.||Technical Education, Panchkula(New Scheme)||1||–||2|
- Post Audit :-
The State is divided into 38 Audit Circles for the audit of accounts which are carried out under the Post Audit System. These circles comprise the accounts of Zila Parishads, Panchayat Samities, Schools, Non-Government (Recognized) Schools, Colleges etc. In addition to these accounts, the Department also conducts the audit of Gram Panchayats through 36 Independent Panchayat Auditors. (c) Deputy Director (Panchayats Accounts) Jind :-
|Sr. No.||Dy. Director||Dy. Supdt.||Auditor||Auditor for conducting of Panchayat accounts in State||Steno-Typists||Clerks||Peons||Sweeper- cum- Chowkidar|
(d) Fee Structure:- (i) The Audit Fee in the case of Resident Audit Scheme is realised in accordance with provision of Rule 10.20 of Punjab Civil Services Rules Volume I Part-I. An additional charge @ 10% of the Audit fee is realised to provide supervisory charges of the establishment of Headquarter Office. (ii) The audit fee at daily rates w.e.f. 5.2.2010 is realised from the institution concerned for post audit of accounts at the rates given below:-
(iii) The Audit Fee in respect of pupil funds in the Government College and in School is realized at the following rates w.e.f 1.4.2011 as revised vide Endst. No. 19/41-2011 SE(4) Dated 28.4.2011, as per details given below :-
|Revised rate of Audit Fees|
|No. of Students||Children Welfare Fund||Red Cross Fund||Child Welfare Fund|
|(i) 1 to 500||
|(ii) 501 to 1000||
|(iii) 1001 to onwards||
(e) Audit Note :- The audit reports of all the institutions except Gram Panchayats are issued to institution concerned by the Director, Local Audit, Haryana whereas audit reports of the Gram Panchayats are issued by the Deputy Director (Audit), Panchayat Accounts, Jind. Time schedule of forty days has been fixed for issue of Draft Audit Notes for scrutiny of reports at Headquarter Office/ Panchayat Accounts, Jind vetting, type and dispatch of fair copy of audit notes. (f) Verification of Pension cases of Urban Local Bodies:- Pension cases of different Urban Local Bodies viz Municipal Corporations, Municipal Councils/ Committees are received in Directorate for verification of qualifying service on the Accountant General (AE)’s Pattern from different Urban Local Bodies in State. (g) Redressal of Grievances :- The Deputy Director (Technical) at Headquarters’ Office has been authorized to work as nodal officer and he can be contacted for redressal of grievances, if any. Besides this the redressal of problems and grievances of audit staff posted in fields are settled at the directorate level by calling the meetings of affairs of department t at Headquarter or any other places decided by the Director, Local Audit, Haryana. NODAL OFFICER
Deputy Director (Technical)
O/O Director, Local Audit, Haryana, SCO No.6, Ist Floor, Sector 7/C, Madhya Marg, Chandigarh. Telephone Directory/Email ID
|Sr. Nos.||Designation of Officer||Telephone Number|
(i) LIST OF R.T.I. Authorities Sr.No. Designations of Officers ..-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.-.–.-.-.-.-.-.-.-.-.-.-.-.-..-.-.-.-.-.-.- 1. Director 1st Appellate Authority-cum-Director, Local Audit, Haryana,Chandigarh. 2. Joint Director S.P.I.O. 3. Resident Audit Officer S.A.P.I.O Posted in Head Office/fields. 4. R.T.I. Assistant (j) Office Manual:- The accounts of the auditee institutions as referred to in Para I supra is audited as per guidelines prescribed in Office Manual of Local Audit, Haryana and as per instructions issued by Govt. and Director, Local Audit, Haryana from time to time. ********* From Director, Local Audit, Haryana, Chandigarh. To The Additional Chief Secretary to Govt. Haryana, Finance Department. Memo No.III(219)LAD/2014/ Dated, Chandigarh the Subject: Formulation of Citizen’s Charter. ***** Reference Government memo No.14/48/2012- 5FA dated 2.12.2013 on the subject cited above. Please send herewith Citizen’s Charters relating to the Local Audit Department for your information and further necessary action. Deputy Director, For Director, Local Audit, Haryana, Chandigarh. PUC. Diary No. 1654 Dated 19.12.2013 Subject :- Formulation of Citizen’s Charter. ****** Regarding framing Citizen’s Charter relating to the activities of the office of the Director, Local Audit, Haryana, Chandigarh with reference to Additional Chief Secretary to Govt. of Haryana, Finance Department memo No.14/48/2012-5FA dated 2.12.2013. A draft of Citizen Charter relating to Local Audit Department, Haryana has been prepared and is put up for kind consideration. The same is containing the structure and activities of the department as contemplated in the Office Manual of the Local Audit Department, which may kindly be put up for perusal Additional Chief Secretary being a policy document for his kind approval before Its send to the A.R.Department. Submitted for order please.