Parameters

A Completion of Annual Audit Plan

1 No. of units planned
2 No. of units audited
3 %Completion
Score for Group (A)
B Timeliness in sending Report Material to HQ/Lead Office (only for first journey)
If applicable? (Enter Yes/No)
1 Performance Audits (150 points per PA)
a
b
c
d
e
f
g
h
i
2 Thematic Audits (70 points per TA)
a
b
c
d
e
f
g
h
i
3 Compliance Audit Paras (10 points per DP)
a
b
c
d
e
f
g
h
i
Score for Group (B)
C Adherence to schedule for sending Audit Reports to President/Governor for tabling in Parliament/State Legislatu
If applicable? (Enter Yes/No)
1

2
 3

5
6
Score for Group (C)
D Issuance of Inspection Reports
If applicable? (Enter Yes/No)
1 Timeliness in issuance of IRs
a
b
c
d
e
f
g
2 Penal Provision for IRs with Nil observations
a
b
c
d
3 Review by HoDs
a
b
c
d
e
Score for Group (D)
E
Follow up of Audit - Meetings of Audit Committees for settlement of outstanding Inspection Reports and paras

If applicable? (Enter Yes/No)

1
2
3
4
5
6
Score for Group (E)
F Implementation of OIOS
If applicable? (Enter Yes/No)
1 Percentage of field audits conducted through OIOS
a
b
c
d
2 Extent of issue of Inspection Reports through OIOS
 2
a
b
c
d
3 Extent of using toolkit functionality of OIOS
a
b
c
d
4 Extent of using ADM and audit finding matrix functionality
a

c
d
5 Extent of filling up of Auditee Information system
a
b
c
d
Score for Group (F)
G Timeliness in finalisation of Accounts (only for first journey)
If applicable? (Enter Yes/No)
1 Accounts for Corporations (10 points per account)
a
b
c
d
e
2 Accounts for Companies (10 points per account)
a
b
c
d
e
3 Accounts for Autonomous Bodies (10 points per account)
a
b
c
d
e
Score for Group (G)
H Timeliness in issuing comments on Union Accounts by accredited Audit Office
If applicable? (Enter Yes/No)
Union Accounts - Statement of Central Transactions (SCT) and Appropriation Accounts (AA) (Stage-2)
1 No. of draft SCT and AA received from Accounts Rendering Bodies
2 No. of issuance of comments (IR) in time (within 30 days)
3 No. of issuance of comments (IR) with delay upto 10 days
 4 No. of issuance of comments (IR) with delay between 11-20 days
5 No. of issuance of comments (IR) with delay between 21-30 days
6 No. of issuance of comments (IR) with delay more than 30 days
7 %Timely completion
Score for Sub-Group (H)
I Timeliness in issuing comments on State Accounts by State Audit Office
If applicable? (Enter Yes/No)
State Accounts - Draft Account Statements and Appropriation Accounts (Grants)
1 No. of draft Accounts Statements and Grants Statement from AG(A&E) Office
2 No. of issuance of comments (IR) in time (within 12 days)
3 No. of issuance of comments (IR) with delay upto 05 days
4 No. of issuance of comments (IR) with delay between 06-10 days
5 No. of issuance of comments (IR) with delay between 11-15 days
6 No. of issuance of comments (IR) with delay more than 15 days
7 %Timely completion
Score for Sub-Group (I)
J Timeliness in finalisation of State Finance Audit Report/ Report on Union Accounts (only for first journey)
If applicable? (Enter Yes/No)
1 Due Date of receiving Last draft Grants Statement from Accounts Rendering Bodies
2 Actual Date of receiving Last draft Grants Statement from from Accounts Rendering Bodies
3 Due Date for Submission of Draft Final NTA by Accounts Rendering Bodies
4 Actual Date for Submission of Draft Final NTA by Accounts Rendering Bodies
5 Due Date of submission of Report material to Headquarters
6 Actual Date of submission of Report material to Headquarters
7 Delay in sending Report Material to Headquarters (in days)
8 %Timely completion
Score for Group (J)
Overall Sco
Overall To
Normalised sco
 Annexure IV- Framework for Assessment of Audit Office

Parameters

mpletion of Annual Audit Plan

No. of units planned
No. of units audited
%Completion
Score for Group (A)
meliness in sending Report Material to HQ/Lead Office (only for first journey)
applicable? (Enter Yes/No)
Performance Audits (150 points per PA)
No. submitted in Time (as per approved Schedule)
No. submitted with delay upto 15 days
No. submitted with delay between 16-45 Days
No. submitted with delay between 46-75 Days
No. submitted with delay more than 75 Days
No. NOT submitted
Total No. submitted
%Timely completion
Score for Sub-Group B(1)
Thematic Audits (70 points per TA)
No. submitted in Time (as per approved Schedule)
No. submitted with delay upto 15 days
No. submitted with delay between 16-45 Days
No. submitted with delay between 46-75 Days
No. submitted with delay more than 75 Days
No. NOT submitted
Total No. submitted
%Timely completion
Score for Sub-Group B(2)
Compliance Audit Paras (10 points per DP)
No. submitted in Time (as per approved Schedule)
No. submitted with delay upto 15 days
No. submitted with delay between 16-45 Days
No. submitted with delay between 46-75 Days
No. submitted with delay more than 75 Days
No. NOT approved for the Audit Report during the preceeding year
Total No. submitted
%Timely completion
Score for Sub-Group B(3)
Score for Group (B)
herence to schedule for sending Audit Reports to President/Governor for tabling in Parliament/State Legislature
applicable? (Enter Yes/No)
No. of reports targeted for laying in Parliament/State Legislature during the year
No. of reports sent to President/Governor for tabling in the Parliament/State Legislature before
commencement of the targeted session
 No. of reports sent to President/Governor for tabling in the Parliament/State Legislature after
commencement of, but during the targeted session

No. of reports not sent to President/Governor for tabling in the Parliament/State Legislature before
commencement of/during the targeted session, but of which the Bond Copies were approved by CAG
atleast one month before commencement of the targeted session
No. of reports not meeting any of the criteria mentioned at C(2) to C(4) above
% Timely completion
Score for Group (C)
uance of Inspection Reports
applicable? (Enter Yes/No)
Timeliness in issuance of IRs
No. planned in AAP
No. submitted in time (within 30 days)
No. submitted with delay upto 15 days
No. submitted with delay more than 15 Days
No. NOT submitted
%Timely completion
Score for sub-Group D(1)
Penal Provision for IRs with Nil observations
No. of IRs issued for High-Risk units
No. of IRs issued for High-Risk units with Nil observations
%age IRs with Nil Observations for High Risk units
Score for sub-Group D(2)
Review by HoDs
No. of IRs issued
No. of IRs required to be reviewed (as per Compliance Audit Guidelines)
No. of IRs reviewed by HoD
%Completion
Score for sub-Group D(3)
Score for Group (D)

low up of Audit - Meetings of Audit Committees for settlement of outstanding Inspection Reports and paras

applicable? (Enter Yes/No)

Total No. of Audit Groups in the office
No. of Audit Groups that held atleast 4 meetings during the year
No. of Audit Groups that held 2 to 3 meetings during the year
No. of Audit Groups that held 1 meeting during the year
No. of Audit Groups that held no meetings during the year
% Compliance
Score for Group (E)
plementation of OIOS
applicable? (Enter Yes/No)
Percentage of field audits conducted through OIOS
Total number of audits conducted in the year
Number of field audits conducted through OIOS
% field audits conducted through OIOS
Score for sub-Group F(1)
Extent of issue of Inspection Reports through OIOS
 Number of compliance audits conducted during the year
Number of Inspection Reports issued through OIOS
% Inspection reports issued through OIOS
Score for sub-Group F(2)
Extent of using toolkit functionality of OIOS
Number of Performance Audits/Thematic Audits executed during the year
Number of Performance Audits/Thematic Audits executed by using toolkit
% Perfomance Audits/Thematic Audits executed conducted through toolkit
Score for sub-Group F(3)
Extent of using ADM and audit finding matrix functionality
Number of Performance Audits/Thematic Audits executed during the year
Number of Performance Audits/Thematic Audits executed by using ADM and audit finding
functionality
% Performance Audits/Thematic Audits executed by using ADM and audit finding functionality
Score for sub-Group F(4)
Extent of filling up of Auditee Information system
Number of Ministries/Departments under audit jurisdiction
Number of Ministries/Departments for which Auditee Information System has been filled
% Ministries/Departments for which Auditee Information System has been filled on OIOS
Score for sub-Group F(5)
Score for Group (F)
meliness in finalisation of Accounts (only for first journey)
applicable? (Enter Yes/No)
Accounts for Corporations (10 points per account)
No. of Accounts Received
No. submitted in time (within 70 days) to HQ
No. submitted with delay
%Timely completion
Score for Sub-Group G(1)
Accounts for Companies (10 points per account)
No. of Accounts Received
No. submitted in time (within 45 days) to HQ
No. submitted with delay
%Timely completion
Score for Sub-Group G(2)
Accounts for Autonomous Bodies (10 points per account)
No. of Accounts Received
No. submitted in time (within 90 days) to HQ
No. submitted with delay
%Timely completion
Score for Sub-Group G(3)
Score for Group (G)
meliness in issuing comments on Union Accounts by accredited Audit Office
applicable? (Enter Yes/No)
Union Accounts - Statement of Central Transactions (SCT) and Appropriation Accounts (AA) (Stage-2)
No. of draft SCT and AA received from Accounts Rendering Bodies
No. of issuance of comments (IR) in time (within 30 days)
No. of issuance of comments (IR) with delay upto 10 days
 No. of issuance of comments (IR) with delay between 11-20 days
No. of issuance of comments (IR) with delay between 21-30 days
No. of issuance of comments (IR) with delay more than 30 days
%Timely completion
Score for Sub-Group (H)
meliness in issuing comments on State Accounts by State Audit Office
applicable? (Enter Yes/No)
State Accounts - Draft Account Statements and Appropriation Accounts (Grants)
No. of draft Accounts Statements and Grants Statement from AG(A&E) Office
No. of issuance of comments (IR) in time (within 12 days)
No. of issuance of comments (IR) with delay upto 05 days
No. of issuance of comments (IR) with delay between 06-10 days
No. of issuance of comments (IR) with delay between 11-15 days
No. of issuance of comments (IR) with delay more than 15 days
%Timely completion
Score for Sub-Group (I)
meliness in finalisation of State Finance Audit Report/ Report on Union Accounts (only for first journey)
applicable? (Enter Yes/No)
Due Date of receiving Last draft Grants Statement from Accounts Rendering Bodies
Actual Date of receiving Last draft Grants Statement from from Accounts Rendering Bodies
Due Date for Submission of Draft Final NTA by Accounts Rendering Bodies
Actual Date for Submission of Draft Final NTA by Accounts Rendering Bodies
Due Date of submission of Report material to Headquarters
Actual Date of submission of Report material to Headquarters
Delay in sending Report Material to Headquarters (in days)
%Timely completion
Score for Group (J)
Overall Score
Overall Total
Normalised score
sment of Audit Offices
Applicable
Data Sub-Grp Applicable Grp. Wt. Sub-sub Sub-Sub
Grp Wt. Grp Marks
Wt.

545
464
15
85.14%
12.77

yes
150
1 100% 1.00
0 96% -
0 85% -
0 70% -
0 50% -
0 0% -
1
100.00%
0.17
630
6 100% 6.00
1 96% 0.96
1 85% 0.85
0 70% -
50
0 50% -
1 0% -
9
86.78%
0.62
100
4 100% 4.00
1 96% 0.96
0 85% -
0 70% -
0 50% -
5 -100% -5.00
10
-0.40%
0.00
39.56

yes
2

2 100.00% 2

10
 0 50.00% 0
10

0 25.00% 0

0 0.00% 0
100.00%
10.00

yes

464
121 100% 121.00
63 95 60% 37.80
275 0% -
5 -100% -5.00
33.15%
31.49 0.31

0 30
0
0%
0

378
38 5
52
100.00%
5.00 0.05
10.95

yes
4
0 100% 0.00
0 50% 0.00
10
2 25% 0.50
2 0% 0.00
12.50%
1.25

yes

36
34 40
94.44%
20.00

20
 0
0 20
0.00%
0.00

0
0 20
20
0.00%
0.00

0 10

0.00%
0.00

-
0 10
0.00%
0.00
4.00

yes

2
0 100% -
20
2 -100% -2.00
-100.00%
-0.05

39
8 100% 8.00
390 30
31 -100% -31.00
-58.97%
-0.52

3
1 100% 1.00
30
2 -100% -2.00
-33.33%
-0.02
-17.73

yes

0
0 100% -
0 80% -
15
 15
0 50% -
0 25% -
0 0% -
0.00%
0.00

yes

0
0 100% -
0 80% -
15
0 50% -
0 25% -
0 0% -
0.00%
0.00

yes
20-Jul-22

15-Jul-22

15
15-Oct-22

-
100.00%
15.00
75.80
210.00
36.10
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