DRAFT GUIDELINES FOR
FOLLOW UP AUDIT ON
MODERNISATION OF POLICE FORCE IN UT OF PUDUCHERRY
Office of the Principal Accountant General (General and Social Sector Audit) Tamil Nadu and Puducherry, Chennai-18.
INDEX
Sl. Content Page No. No.
1. Introduction 03
2. Objectives of the Department 03
3. Organization setup 03
4. Audit Objectives 04
5. Audit Criteria 04
6. Scope and methodology of audit 04
7 Financial Outlay 05
8. Sample methodology 05
9. Audit Design Matrix 05
10 Time schedule 06
11. Entry and Exit Conference 06
12. Audit evidence 06
13. Documentation and Reporting 07
Annexure
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Guidelines for Follow Up Audit on Modernization of Police Force in UT of Puducherry
1. Introduction
Government of India (GOI) introduced the ‘Modernization of Police Force, scheme in the Union Territory of Puducherry from the year 2006-07 to improve the operational efficiency and infrastructural facilities of its police force. As per the scheme guidelines, the UT Government was required to prepare an Annual Action Plan and submit the same to the Union Territory Division of the Ministry of Home Affairs for scrutiny and approval of a Committee set up therein. The UT, which has a total area of 480 sq.km. is divided into two police districts, consisting of eight police regions, viz. Puducherry (North), (East), (West) (South), Mahe and Yanam in Puducherry police district and Karaikal (North) and (South) in Karaikal police district. The Puducherry police organization is divided into two wings, viz., (i) Law and Order and (ii) Crime and Intelligence.
A performance audit on Modernization of police force was carried out during January 2009 to April 2009 and the findings were included in the Audit Report for the year ended 31 March 2009. The report was discussed in the PAC during 2012-13 and the recommendation made by the PAC and the compliance by the department is proposed to be verified in the Follow up audit.
2. Objectives of the scheme
The focus of the scheme is on strengthening police infrastructure at the cutting edge level by way of construction of secure police stations, equipping the force with required level of mobility, modern weaponry, communication systems, other equipment, forensic tools, training and sufficient housing.
3. Organizational set up
At the Government level, the Chief Secretary, Home Department is responsible for implementation and monitoring the scheme. At the department level, the Inspector General of Police is responsible for implementation of the scheme who is assisted by Senior
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Superintendents of Police (SSP) viz., SSP (Law and Order), SSP (Crime and Investigation) and SSP (Karaikal). Other than three SSPs of IPS cadre, there are 21 Superintendents of Police (Puducherry Police Service) under whose control 41 police stations in the UT and five companies in the Puducherry Armed Reserve Police (PAP) are functioning.
4. Audit Objectives
Significant lacunae in the implementation of the scheme were highlighted in the Audit Report for the year ended 31 March 2009 and various measures were recommended to streamline the procedures. In the Follow up audit it is to assess/ascertain whether;
Audit recommendations were complied with so as to improve the implementation of the scheme; Planning process was robust and effective and the funds provided for the scheme were utilized efficiently and effectively; Equipment, assets / infrastructure have been purchased/created, utilized and maintained property. 5. Audit criteria
The criteria to be adopted in conducting the performance audit are;
1. Recommendations made in the CAG’s Audit Report 2009 and replies furnished by the Government and PAC recommendations; 2. Plan documents; 3. General Financial Rules, Receipt & Payment Rules, CPWD Manual – Vol-II, Account Code Vol-I; 4. Guidelines for the Scheme of Modernisation of Police Forces
5. Orders, Circulars and Instructions issued by Ministry of Home Affairs, Government of India and Union Territory of Puducherry from time to time. 6. Scope and methodology of audit
Audit would cover the period from 2009-10 to 2015-16. The audit methodology includes Entry Conference with The Chief Secretary (Home Department) and Inspector General of Police to discuss audit objective and criteria, Test check of records of the entity (Secretariat,
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Inspector General of Police, Superintendent of Police (Headquarters) and police stations), Collection of data through audit enquiries, scrutiny of records of Construction agencies viz; PWD and others, Joint inspection of police stations/field units, Analysis of data and finalization of findings, Arriving at audit observations and recommendations and Exit conference with the HOD to discuss the audit observations.
7. Financial Outlay
Details of allocation of funds by the GOI under MPF (100 per cent contribution by GOI) and expenditure by the Department during the period from April 2009 to March 2015 are as follows;
(Rs. in crore) Annual allocatio Funds Annual Total n Opening released Amount Closing YEAR alloca- funds approve Balance by GOI Utilised Balance tion Available d by (*) GOI 2009-10 13.20 13.20 13.20 4.40 17.60 8.82 8.78 2010-11 13.20 13.20 8.78 11.01 19.79 11.92 7.87 2011-12 12.85 7.87 6.60 14.47 4.24 10.23 2012-13 11.50 10.23 11.50 21.73 5.31 16.42 2013-14 16.42 Nil 16.42 5.34 11.08 2014-15 11.08 Nil 11.08 3.18 7.90 Total 33.51 38.81 (Source: Annual Action Plan and Utilisation certificates furnished by department)
8.Sampling The 25 per cent police stations from each police district (viz: Puducherry and Karaikal) would be selected by simple random sampling for scrutiny.
9. Audit Design Matrix
The components under the scheme are Construction (including Housing and non residential buildings), Training in weapons, Communication, Establishment of Forensic
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Science Laboratory, Implementation of Common Integrated Police Application to reduce maintenance of manual registers, eliminate duplicate record-keeping and maintain data regarding crime and criminals, Baseline study to ascertain the perception of people towards the police and Monitoring committee to monitor the implementation of the projects under the scheme. All the audit questions are linked with appropriate audit criteria, requirement of evidence, the source/method of gathering evidence and analysis of evidence to arrive at an audit conclusion, in the detailed Audit Design Matrix given in Annexure 1.
10. Time schedule
The following time schedule is proposed for the Follow up/Performance Audit.
Sl.No. Schedule Date 1. Beginning of field visit 01 March 2016 2. Mid-term review by Hqrs. 15 July 2016 3. Issue of factual note. 31July 2016 4. Draft Report to Hqrs. 16 August 2016
11. Entry and Exit conference
The entry conference will be held with the Chief Secretary, Home Department, Union Territory of Puducherry. On finalization of draft material of the Performance Audit Report, an Exit conference will be held to discuss the audit findings and recommendations and the fact of holding of such conferences will be incorporated in the final draft report.
12. Audit evidence
The primary audit evidence will be the information gathered by scrutiny of records at all levels (Government/ Department/field level) including selected field units, replies to preliminary audit observations, copies of documents collected from the audited entities,
6 etc., In the case of creation of infrastructure facilities, joint inspection with an officer from the audit entity will be attempted , wherever feasible.
Relevant photographs, taken from good quality digital camera, indicating implementation of the scheme and shortcomings thereof will be included in the draft report.
13. Documentation and Reporting
The draft report will concentrate on stating the findings, conclusions and recommendations rather than individual instances, which are essentially the evidence. The reporting / conclusion shall be based on evaluation of results of test audit and where the performance is satisfactory, it will be stated so. The draft reports along with the result of audit tests shall be based on the results of the audit design matrix given in the issue analysis and conclusion will be drawn applying over all judgment on the complete set of tests carried out against all lowest level questions to each audit objective. The conclusion shall not be drawn on the basis of only the reflecting aberrant results, but on the entire matrix designed for the purpose. In case, there is no significant audit finds, the basic data shall be given and an assurance there were no adverse finding will be mentioned.
Draft Performance audit report will be prepared, in the same form as prescribed in the Performance Auditing Guidelines, 2014 with the audit objectives clearly linked with the audit conclusions and recommendations with its impact on all matters / themes / objectives along with furnished of audit finding matrix. The positive developments, achievements and cases of good practices will also be included in draft report, wherever available.
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