CHAPTER I

INTRODUCTORY

1.01. Introductory
With the separation of Audit and Accounts and Entitlement functions and
setting up of separate and functionally independent Audit and A & E Offices with
effect from 01 March 1984, the systems and the procedures of Central Audit have
been recast to suit the needs and requirements of the new structure of the
department with the A & E Office becoming, ipso-facto, one of the auditee units
of the Audit Office. In the composite offices, there was no separate wing for
conducting the Central Audit of Provident Fund accounts. The sections
responsible for maintaining these accounts and authorising withdrawals/final
payments therefrom concurrently conducted its audit also in terms of Provident
Fund Rules framed under Government Provident Fund Act, 1925 read with the
instruction laid down in paras 386 to 432 of Chapter 10 (C) of the Comptroller
and Auditor General’s Secret Memorandum of Instructions. The review of the
Provident Fund accounts and their payment authorizations was also done up to
the prescribed extent by the Section/Accounts Officers of Provident Funds wing
from 01 March 1984. While the accounting and entitlement functions of
Provident Fund continue to be with the Accountant General (A&E), the Central
Audit of Provident fund account is conducted by the Principal Accountant
General (C&CA). The systems and procedures of audit contained in the Manual
of Standing Orders (Technical) and the quantum of audit as prescribed in secret
Memorandum of Instructions still apply to the extent indicated in the Manual of
Instructions of Central Audit (MICA) as modified from time to time.
1.02 Duties
Central Audit of the Provident Fund accounts is conducted every month
by the Central Audit Parties (CAPs) attached with Integrated Audit Unit (IAU)
Section of the Audit Office. The audit is to be conducted by the CAPs by going
to the office of the Accountant General (A&E) on the basis of records maintained
by that office (Para 2.1 of MICA). Necessary arrangement for the
accommodation of CAPs is to be made by the Accountant General (A&E) in
consultation with the Principal Accountant General(C&CA).

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