established; huge shortfall in Directorate conducted the IAW exposed the coverage of field offices in audit of the field Society to the risk of audit during 2007/08 to offices and reported financial irregularities, 2011/12 the findings to the if any, remaining Director undetected and continued of irregularities Forest Established in 1977/78; Internal audit was Non-compliance to Internal Audit Manual not largely non-existent on internal audit reports prepared; out of 124 auditee account of vacancies reflects the inadequacy units in the department, the amongst key staff and lack of shortfall in internal audit effectiveness of ranged from 80 to 90% during internal audit; 2009 to 2012 Government should take necessary action would be taken to prepare internal audit manual and to fill up the vacancies Mining Internal Audit Manual codifying the practices and procedures relating to conduct of internal audit may be prepared by the Department. The coverage of internal audit may be enlarged and timely compliance ensured Social No internal audit of residential Shortfall in internal schools/colleges conducted audit to lack of audit Welfare Department during t 2008/09 to 2010/11. staff - Karnataka For 2011/12, against the target Residential of 542 schools fixed for internal audit the achievement Educational Institutions was only 243 schools in Society districts (45%). For 2012/13, development of Audit program is in progress Sericulture IAW functioning since 1984. Shortfall in coverage As of March 2013, Internal control During 2010/11 and 2011/12, of Internal Audit to 12,283 paragraphs ineffective as there shortfall in audit coverage inadequate staff with money value of were shortfall in (number of offices not strength Rs. 96.38 crore Internal Audit covered) was 28% and 55%, outstanding for coverage during respectively settlement, of which, and 2012-13 and Rs. 69.51 crore Departmental manuals pending for more than were not revised since 5 years. Recoverable 1954 amount aggregated to Rs. 7.83 crore No; its voluminous One post each of Karnataka State Drugs transactions had never been Accounts Officer and
established; huge shortfall in coverage of field offices in audit during 2007/08 to 2011/12 Directorate conducted audit of the field offices and reported the findings to the Director the IAW exposed the Society to the risk of financial irregularities, if any, remaining undetected and continued of irregularities Forest Established in 1977/78; Internal Audit Manual not prepared; out of 124 auditee units in the department, the shortfall in internal audit ranged from 80 to 90% during 2009 to 2012 Internal audit was largely non-existent on account of vacancies amongst key staff Non-compliance to internal audit reports reflects the inadequacy and lack of effectiveness of internal audit; Government should take necessary action would be taken to prepare internal audit manual and to fill up the vacancies Mining Internal Audit Manual codifying the practices and procedures relating to conduct of internal audit may be prepared by the Department. The coverage of internal audit may be enlarged and timely compliance ensured Social Welfare Department - Karnataka Residential Educational Institutions Society No internal audit of residential schools/colleges conducted during t 2008/09 to 2010/11. For 2011/12, against the target of 542 schools fixed for internal audit the achievement was only 243 schools in districts (45%). For 2012/13, development of Audit program is in progress Shortfall in internal audit to lack of audit staff Sericulture IAW functioning since 1984. During 2010/11 and 2011/12, shortfall in audit coverage (number of offices not covered) was 28% and 55%, respectively Shortfall in coverage of Internal Audit to inadequate staff strength As of March 2013, 12,283 paragraphs with money value of Rs. 96.38 crore outstanding for settlement, of which, Rs. 69.51 crore pending for more than 5 years. Recoverable amount aggregated to Rs. 7.83 crore Internal control ineffective as there were shortfall in Internal Audit coverage during and 2012-13 and Departmental manuals were not revised since 1954 Karnataka State Drugs No; its voluminous transactions had never been One post each of Accounts Officer and