Citizen Charter

The Directorate of Audit & Inspections was created in year 1996 vide Govt. Order No: 129 PD of 1996 dt: 04.12.1996 with an objective to enforce financial discipline and accountability in the Government departments of the state. In order to achieve this, the Directorate has been undertaking the following assignments:

Conducting of Special / Detailed / Snap Audit and Inspections of the Government offices / Departments / Corporations, Autonomous / Statutory bodies and other Government aided institutions.
Yearly closing of cash books of Drawing & Disbursing Officers (DDOs), mostly chest holders, on the last working day of the Financial year and obtaining of the requisite information as per the devised memo for thorough scrutiny.
Verification of complaints received from various quarters alleging embezzlements, misappropriations and other grave financial irregularities.
Verification of liability claims of various offices as are being referred by the concerned Administrative Departments / Finance Department.
Other assignments / enquiries as are assigned by the Finance Department.

Our Vision

To have fancial discipline, accountablity and complete adherence to the annons of financial propriety at all levels in the Government Departments / Public Sector Undertkings and other Govt. aided institutions of the state.

The Directorate has been instrumental in bringing the financial dicipline and accountability. In recent times Internal Audit concepts has undergone a sea change to its difination and scope of coverage. The mordern approach suggest that Interal Audit should not be restricted to compliance and proprietary related issues alone, but also on issues such as cost benefit analysis, revenue utilization, systematic improvement and performance enhancement. This measure is a paradigm shift in approach and calls for induction of better skills and knowledge levels. Finance Department undertook reforms to make Directorate of Audit & inspections more vibrant and more adaptive to the contemporary challenges. Though manual transction do coexist they have been substentially replaced by digital transactions. The new approach of audit has to cover traditional areas and the new / emerging technology areas in order to establish the overall compliance with the audit objectives.

As an adaptive strategy to overcome the constainsts of physical audit of record in an auditee entity and to bring an element of technological intervention in Audit exercise, so as to eliminate physical visits, reduce auditor -auditee interface and to ensure optimal use of time & resourses, the audit orginazation shall shift to e-audit in gradual manner through a platform devised by NIC.

Our Mission

Audit forms an indispensible part of financial system and is one of the important organs necessary to secure accountability and ensure fiscal discipline. As an indenpendent managment function. It involves a constinuous and critical apporach of the functioning of an entity with a view to suggest imporvements thereto and add value to and strengthen the overall goverance mechanism of the entity, including the entity's strategic risk management and internal control system.

The broad objectives of the audit are toe nsure legality, regularity, economy, effciency and effectiveness of financial management and public administration. Towards this end, the audit teams shall work as patners with the Departments to strengthen financial management systems, build capacities of the audit/accounts personnel of the department and to guide them in achieving ther objectives of public service delivery in a more efficient and transparent manner.

The audit is called out with an aim to :

i) Identify system weekness and bottlenecks in implementation of the departmental plants/programmes;

ii) Recommend susgetions to improve the system;

iii) Monitor the compliance on recommendations.

Details of business transactions

Since the organization came into existence, the department conducted the audit of Govt. offices and other organizations. For the future assignments the department is duty bound to conduct the audit of the offices as per the targets fixed under the Result Framework document.The target fixed under RFD has all along been achieved by the department.

Details of clients:

All Civil Departments, Public Works Departments, Departmental Chest Holders as well as Public Sector Undertaking and Government Aided Institutions are the clients of the department, so far as the functions and duties of the department are concerned.

Service Provided:

The Directorate of Audit and Inspections, J&K, performs in accordance with the set of guiderlines as specified in the Audit Manual 2020 for directing and requlating audit function to ensure transprancy and accountability in audit procedure.

Grievance Redressal Mechanism:

Courteous and helpful service shall be extended by the department of Audit & Inspections. Anybody having any complaint to make is welcome to register it with the following offices:

Designation	Office Located at	Telephone/Fax/Email
Director General Audit & Inspections	Moving Office Finance Complex Muthi Jammu at Jammu 3rd Floor Finance Complex, Hafat Chinar, Srinagar at Kashmir	0191-2598481/ 0194-2430192/ 0191-2598480 0194-2536554
Dy. Director Jammu	Finance Complex Muthi Jammu	0191-2598555
Dy. Director Kashmir	3rd Floor Finance Complex, Hafat Chinar, Srinagar	0194-2436559

Facility available to citizen for obtaining information:

Any citizen can seek information by approaching the designated office by following the procedure provided in the right to information act and the rule made there-under. The officers designated for the purpose are

Director General Audit & Inspections, J&K	First Appellate Authorities(FAAs)
Dy. Director,(Hqr) Audit & Inspections, J&K	Public Information Officer(PIO)
Dy. Director Audit & Inspections, Jammu	Assistant Public Information Officers (APIO) Jammu
Dy. Director Audit & Inspections. Kashmir	Assistant Public Information Officers (APIO) Kashmir

Expectations from the clients:

This Directorate expects its clients to:

Co-operate with and extend due courtesies to the audit parties deputed to their offices for the conduct of audit / anap inspections.
Take audit as a healthy & positive exercise to bring in financial discipline and accountability in the Govt. offices of the State.
Take the audit report issued to their office seriously and rectify the financial irregularities pointed out therein in the shape of audit paras under intimation to the Directorate of Audit & Inspection.
To furnish timely replies of the audit reports along with the requisite documents.
To adhere to the stipulated timelines, if any for submission of any reply / document
To adhere to the observations made by the audit for future guidance.

Suggestions for continuous improvement in the system

Clients and Citizens can give their feedback either in the form of suggestions or grievances on this email id:- Director.auditinspection[at]gmail[dot]com. The Directorate of Audit & Inspections strives to evaluate feedback received from the clients and citizens and make necessary improvements in the system.