Uttarakhand Online Audit Management System aims to facilitate the Internal and financial audit of accounts at all the Government Departments, State Public Sector Units , Government Societies three levels of Urban Local Bodies viz: Nagar Nigam , Nagar Palika , Nagar Panchayat three levels of Panchayats viz District, Block and Village Panchayats. The software facilitates the online and offline audit of accounts and also serves the purpose of maintaining the past audit records of the Panchayats /ULB /Line Departments with associated list of the auditors and audit team involved in the audit. The software ensures proper maintenance of audit records of Panchayats/ULB / Departments and works as a good financial audit tool and improves transparency & accountability.
The conventional audit process consists of entry meeting with the stakeholders, conducting Half Memo Margin (HMM), exit meeting, generation of Draft Paras (DP) and preparation of final audit Paras, followed by generation of the Audit Report and placing the same before the Legislative Assembly. Audit forms part of the Good Governance in each of the departments and plays an important role in enabling Good Governance according to the stipulated rules and regulations.
Though the audit process is expected to assist the departments, the departments are unable to utilize the full benefit of the valuable process and the suggestions/recommendations of the Directorate of Audit from time to time. But due to the following reasons the whole audit process becomes futile:-
• The system is paper based and not amenable for easy monitoring and evades institutionalizing good governance practices.
• The movement of paper/file across the levels in a Department/Government is time consuming and causes undue delay in initiating action for the corrective measures.
• Fixing accountability is very weak and follow up action is slow.
• Not possible to identify the common mistakes and take remedial action promptly across the field units of the Department.
• Same mistakes get committed year after year across the offices and the system is not enabled to cross check across the offices easily.
Thus the existing manual system is very slow, cumbersome and long drawn process and by that time the audit observations come for the review before the State Audit level Committee , enough time would have been lapsed making the corrective action unproductive. Many a times, there is huge time lag between the Audit Enquiry and final review by the State Audit level Committee, making the process frustrating and in-fructuous. Hence no effective systematic improvement takes place.
Key features of the Uttrakhand Online Audit Management include:
• A robust, scalable, enterprise version on a single platform to meet the needs of all the departments of the State.
• Ensures transparency, enables accountability and brings efficiency in the complete audit.
• Configurable for both Internal/External Audit of Government Departments, PRIs, ULBs etc.
• Captures complete process of the audit by seamlessly mapping the processes of Auditor/Auditee and between Auditor and Auditee and ensure reply and follow up instantaneously and amenable for analysis and monitoring.
• Enables access and usage by various units of the respective Departments with control and privacy and ensuring confidentiality as required.
• Seamless flow of handling the audit at all stages in an intelligible way with linkage to transactional data at any stage and linkages with back-end data through uniform web service interface.
• Facilitates taking corrective measures and triggers training need assessment and capacity building
• Facilitates constitution and managing audit teams and defining the audit schedule by assigning Auditee to the audit team and maintain its last Audited details.
• Enables qualitative tags for audit observations into categories/sub categories
• Dynamically create Forms to record details about a file/case (Case Record) and facts (Fact Sheet) for capturing Auditor’s input as per the defined parameters.
• Functions as E-office in the respective office, in a intelligible way amenable for analysis
• Facilitates Auditors to view the Auditee accounts online/offline, record observations, and generate various reports applicable in the audit cycle (Half Memo Margin /Draft Para / Draft Report / Final Audit Report etc.).
• Facilitates Auditee to respond to the queries raised by Auditor.
• Provides customizable dashboards on Audit Team Schedule, Office wise Pending observation, category and sub category wise list of pending observations etc.
• MIS Reports available in PDF/Excel sent to users through email.
• Ensures complete confidentiality with high levels of security.
• Simple and User Friendly.
• Facilitates Transparency.
• SMS/Email Based Alerts/Notification on regular update(s).
• Strong Authentication Mechanism.
• Work-Flow Enabled.
• Web-based and available 24x7.
