INTERNAL CONTROL MECHANISM AND INTERNAL AUDIT

CHAPTER-V INTERNAL CONTROL SYSTEM AND INTERNAL AUDIT ARRANGEMENT 5.1 Police Department Highlights • Offices of the Director General of Police, Haryana, the Inspector General of Police (CID) and the Superintendent of Police (GRP) did not reconcile the treasury schedules with the cash book during 2000-05, as required under financial rules, to ensure that all the drawals from treasury were recorded in the cash-book. (Paragraph 5.1.13) • Inspector General of Police, Ambala Range accorded financial sanctions beyond his powers for Rs 33.63 lakh by splitting the sanctions into several parts. (Paragraph 5.1.9) • The system of Petrol, Oil and Lubricant (POL) coupons evolved by Finance Department to control the expenditure on POL was not followed properly. As a result, Rs 9.67 crore were spent on POL during 2000-05 in excess of the prescribed limits. (Paragraph 5.1.10) • The Director General of Police did not evolve any system to have a control over execution of works by Haryana Police Housing Corporation (HPHC). As a result, HPHC took up construction of 97 buildings at an estimated cost of Rs 75.15 crore, without approved budget allotments and spent Rs 33.25 crore on these works by diverting funds from other sanctioned works. (Paragraph 5.1.7) Audit Report (Civil) for the year ended 31 March 2005 • Internal Audit of 71 per cent of the units was in arrears. Out of 392 internal audit paragraphs issued during 2001-2005, only 91 were settled, ...