Internal Audit Section
To assist Admin and executive authorities in improving the financial administration of the units and formations under their Command.
To ensure that Financial and other resources placed at the disposal of the Admin and executive authorities are utilized in the best interest of state.
To evolve methods to increase the cost effectiveness of the expenditure incurred by Admin and executive authorities.
To keep the Admin and executive authorities and CGDA informed periodically of the general state of financial management.
Receipt, examination and circulation of Government letters etc. in respect of matters affecting local audit of Store Accounts or other checks carried out by Local Audit Officers.
Examination of important points meriting investigation for financial advice
Purposes received from LAOs/RAOs and audit section of Main Office.
Continuous examination and review of the Organization of Controller’s own office
and the work conducted in the several sections and by the local audit staff.
Tendering financial advice to the local administrative authorities and
rendition of quarterly report to the CGDA showing items of financial advice and higher audit tendered.
Disposal of special reports and outstanding objection of units and
formations moving out of command or disbanded.
Local Test Audit Reports(LTAR)
Draft paras of local audit received from DADS for incorporation
in the Audit Report, Defence services.
Consolidation and editing of the Quarterly Reports on the Major Financial and Accounting Irregularities.
Consolidation and rendition to the CGDA of the Annual Audit Certificate.
Rendition and scrutiny of final audit reports of loss statements received
Reference from LAOs/RAOs on audit and procedural matters.
Tour Notes and super review reports of reviewing officer.
Approval and scrutiny of local audit programmes and inspection review programmes received from local audit officers and subsequently accepting local audit completion reports and inspection review completion reports and completion of audit & review by LAO staff and Local Audit Officer.
Editing and submission of half yearly internal audit reports to HQrs. Office.
Fixation of man-days for audit based on data received from LAOs.
Nomination of member for attending board of military farms.
Concurrence for conveyance of school going children.
Exhibition of losses in the appropriation accounts (Cash loss & store loss)
Liaison meeting at HQrs. Central Command by PCDA on Agenda Points.
Demand for establishment
Financial Advice report to HQrs. Office (Quarterly)
War/Peace Estt. Of Units
Distribution of Unit/Audit area
Heavy cash balances report to HQrs. Office
Decision files/referred cases.
Organization and feed back reports from LAOs on account of LAO Conference.
Examination of sanctions to expenditure by comptent financialauthority (CFA) lower than the armed forces HQrs in the exercise of financial powers conferred on them.
Audit including higher audit of loss statements and preparation of statement of losses for inclusion in the appropriation accounts.
Audit inspection reports, audit notes and the consolidated annual account of cantt board.