Functions of Internal Audit wing

Collector Office Akola.

ACCOMPANIMENTS TO GOVERNMENT RECOLUTION REVENUE AND FORESTS DEPARTMENT NO.S-5/69/259238-K/ACCOUNTS UNIT DATED 14^TH APRIL 1977

1. Internal Audit Wing should be under the direct control of the Head of office and should be independent.

2. Where revenue is realized under the provisions of an Act or Rules or Orders of the Government, Internal Audit shall check whether revenue is realized in accordance with the provisions of such Act of Rules or Orders of the Government and with reference to relevant judicial and other authoritative pronouncements. Also it can be seen that amounts due are correctly computed and recovered.

3. Internal Audit shall ensure that various procedures laid down for assessment of revenue are applied and cases are followed scrupulously and deviation properly justified.

4. Internal Audit shall ensure that revenue due is assessed, reviewed or revised by such officers who have4 been specifically authorized to do so. Where discretionary powers are vested in authorities, it may be ensured that such powers are not used indiscriminately and as a matter of routine.

5. Internal Audit may ensure that appeals and requests for revision, if provided for in the relevant Act or Rules or Orders of the Government are dealt with in accordance with the provisions of the Act or Rules or Orders made there under from time to time.

6. It may be ensured that returns, applications or appeals etc, are filed well in time and the penal action is invariably taken for lapses where authorized by the Act etc.

7. Where any relief such as refund, set off or drawbacks are allowed, it must be ensured that all conditions laid down to deserve such relies are invariably fulfilled and no extra statutory concessions arte given without proper authority. It is equally important that the quantum of relief granted does not exceed those laid down in the Act Rules or Orders of Government and is correctly computed. In any case, it must be ensured that such reliefs do not exceed and revenue already realized of realizable from the persons or party concerned.

8. It should be ensured that periodical reconciliation of revenue receipts is done with those accounted for by the Treasuries.

9. It should also be ensured that vigorous and adequate actions are invariably taken to pursue and recover revenue, which might have fallen into arrears.

10.Write off sanctioned should be scrutinized to see that they do not reveal any lacuna or defect in the existing procedure which might call for remedial action and that the write off are sanctioned only after exhausting all possible ways of effecting recovery etc.

11.Posts created for Scarcity Accounts are to be held in obeisance-

A) Accounts Officer Class-II - I

B) Asstt. Accounts Officer Class-III - I

C) Dy. Accountant Class-III - I

D) Peon Class-IV - I