Source:
Chapter XVII of Accounts Code Volume one
Salient features
·
Inspection
of Executive offices is one of the important functions of the Accounts Dept.
·
Experienced
staff & officers are to be deputed for inspection.
·
Detailed
check-list of items are available in Inspection Manual for guidance of the
Inspection staff.
·
Inspections
should also be conducted by Senior Officers of the Accounts Dept at different
levels on regular as well as programmed basis.
·
Inspecting
officer should not confine himself merely to the routine check up, but should take the
opportunity of offering suggestions to the Executives on
A.
Bearing
on economy in expenditure
B.
Untapped
sources of revenue
C.
Recovery
of railway dues
D.
Reducing
clerical work
E.
Delays
in measurement of work done by the contractors or preparation of bils
F.
Reduction
of Overtime etc.
·
Inspecting
officer should discuss his suggestions with the Executive officer concerned,
and important suggestions, if any should be reported to the PFA.
·
Inspection team should
collect Memorandum of points requiring special attention, delay in clearance of
arrears if any or outstanding items in suspense accounts signed by SSO(A) from
each of the sections in the Accounts office.
·
Inspection
team should discuss all important points noted down during inspection with the
head of Executive office, as far as practicable, on the spot.
·
As
a result of such discussion, if the Inspection officer is satisfied that there
has been no irregularity or objection in regard to any point, it should be
dropped and should not find a place in Inspection report.
Object:
·
On
the spot inspection of the source documents maintained in the executive offices
which are not sent to the Accounts office for check.
·
The
internal check is exercised in Accounts Office on bills and returns prepared by
Executives. Many of the original records on which bills and returns, etc., have
been prepared by the Executive. Hence it
is one of the functions of the Accounts Officer to inspect of those original
records on which bills and returns, etc., have been prepared by the Executives.
·
To
see that the financial rules and orders are being carried out or not.
Documents to check in Executive offices
1.
Initial
records/original records.
2.
Bills,
returns & vouchers submitted to Accounts Office.
Scope of Inspection:
·
Accounts of Cash –
Full check
·
Initial
records – Certain percentage
·
Stores
Accounts – Full check for one selected month.
Check of one day transactions for each other month for the period
intervening since last inspection.
Inspection of Stores – Open Line
·
Done
by Stock Verifiers or ISA – Inspector of Stores Accounts
·
Detailed
rules prescribed in the IR Code for the Stores Dept.
Items
|
Frequency
|
MAS – Materials –at-site
|
Once in a year
|
Stores with Imprest holders
|
Once in two years
|
Tools and Plant
|
Once in three years
|
Inspection of Stores – Depots
Class
|
Items, whose annual usage value
of
|
Frequency
|
A
|
Rs.
50000 and above
|
Once in
6 months
|
B
|
Rs.
10000 to Rs. 50000
|
Once in
a year
|
C
|
Below
Rs. 10000
|
Once in
two years
|
D
|
All
items – no issues for 12 months & over
|
Once in
a year
|
·
PFA & GM may agree
to extend the period of verification or curtail the items to be verified, if
they felt
1.
The
reduction in check will not impair efficiency,
2.
The
reduced check will provide sufficient safeguards against loss, &
3.
Too
rigid checking is not conducive to economy or is wasteful.
Inspection of Divisions:
·
Other
than Engineering Dept. - Once in every two years.
·
Engineering
dept – both open line and construction – once in a year
·
The
first inspection of a Construction office
- within 3 months of its formation.
Inspection of
Sub Divisions:
·
Engineering
Dept – 1 sub divisional office and 2 subordinate offices along with Divisional
office – once in a year
·
Other
than Engineering Dept – cover all sub divisional offices once in two years.
Inspection Programme:
·
Should
be drawn up before commencement of year, duly coordinating with the Statutory
Audit duly taking their Inspection programme into consideration.
·
Ensure,
that an office which is inspected by the Statutory Audit staff in a one year is
not inspected by the Accounts Dept in the same year.
Notice of Inspection:
·
Should
be given sufficient notice of the probable dates of inspection, so that the
executive may collect necessary documents and arrange to be present at his Hqrs
to discuss with the Inspecting officer.
·
The
notice should not be longer than necessary for this purpose and the programme
of inspection should not be larger than necessary for this purpose
·
The inspection
programme should be treated as confidential until the notice of the inspection
is actually addressed.
During Inspection:
·
Selected
month in the year – To see all the returns, bills, statements and accounts
submitted to Accounts office agree with the books and original records kept
locally.
·
Test
check – Original records not submitted to the Accounts office.
·
Review
of arrangement for prompt recovery of railway dues from the parties concerned
·
General
review of procedure of maintenance of initial accounts of receipts and
expenditure of cash and stores.
Inspection Report:
·
Draft
Inspection Report should be completed before leaving the office inspected. The
Executive has been given an opportunity of reading and discussing it.
·
It
should be brief, items to be arranged in a proper manner duly numbered serial.
·
It
should be couched in simple and polite terms.
·
Prepared in two parts such as Part I
and Part II.
Inspection Report Part I :
A.
Contains points of Major
Importance.
B.
Prepared in
triplicate. First one is Office Copy, Other two copies
are sent to the Immediate superior of
the officer(say Sr.DEN) of the officer ( say AEN) whose office was inspected
with a request that third copy may be forwarded to the latter (say AEN) for
early remarks.
C.
In
cases of serious irregularities, the same should be entered in the Register of
Serious Irregularities (A. 861)
D.
The
remarks of the superior Executive Officer should be scrutinised and further
action that may be necessarily taken under the orders of Accounts Officer.
Inspection Report II:
A. Contains points other than that of Part I.
B.
Prepared in duplicate.
First one is Office copy and Second one is sent to the Officer whose
office was inspected.
C.
The
Accounts officer should satisfy himself during his next inspection that
suitable action has actually been taken on the points raised therein.
***
