The Audit Department is responsible for examining financial transactions, ensuring compliance with laws and rules, promoting transparency, and strengthening financial accountability within the Municipal Corporation.
- Internal Audit of Municipal Accounts
- Conducting regular internal audits of receipts and expenditures
- Verification of financial records, vouchers, and supporting documents
- Checking accuracy and completeness of accounts
- Identification of financial irregularities and deviations
- Compliance with Rules & Regulations
- Ensuring compliance with:
- Municipal Acts and Rules
- Financial and accounting regulations
- Government orders and circulars
- Examination of adherence to approved budgets and sanctions
- Audit of Revenue & Expenditure
- Audit of municipal revenue sources such as:
- Property tax
- Fees, charges, and licenses
- Verification of expenditure against budget provisions
- Detection of leakages, under-assessment, and misutilization of funds
- Pre-Audit & Post-Audit Functions
- Pre-audit of bills, contracts, and payment proposals (where applicable)
- Post-audit review of completed financial transactions
- Verification of tenders, work orders, and contractual payments
- Inspection of Departments & Projects
- Audit inspection of various municipal departments and zonal offices
- Review of financial aspects of development works and schemes
- Physical verification of assets and completed works
- Assessment of efficiency and economy in execution of projects
- Reporting & Audit Observations
- Preparation of audit inspection reports and audit notes
- Highlighting irregularities, excess payments, and procedural lapses
- Submission of reports to:
- Municipal Commissioner
- Standing Committee / Audit Committee
- Recommending corrective and preventive measures
- Follow-up & Compliance Monitoring
- Monitoring compliance of audit objections by departments
- Verification of corrective actions taken
- Maintenance of audit objection and settlement registers
- Ensuring recovery of outstanding amounts
- Coordination with External Audit Agencies
- Coordination with:
- Local Fund Audit
- Accountant General
- State Government audit authorities
- Assistance during statutory audits and inspections
- Timely submission of records and compliance replies
- Fraud Detection & Risk Assessment
- Identification of potential financial risks and control weaknesses
- Detection and reporting of fraud, misappropriation, or misuse of funds
- Suggesting system improvements to prevent recurrence
- Advisory & Capacity Building Role
- Advising departments on financial procedures and controls
- Supporting improvement of accounting and financial management systems
- Promoting best practices in financial governance and transparency
