regional training institute, mumbai minutes of rac...

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Regional Training Institute, Mumbai

Minutes of RAC Meeting on 28th

January 2014

The Regional Advisory Committee (RAC) of Regional Training Institute, Mumbai, met on

28th

January 2014 to discuss the progress of the training activities during the year 2013-14

and deliberate upon and finalize the training calendar for the year 2014-15. The following

were present:

Sr.No. Name of Officers Name of the Office

1. Shri K. P. Sasidharan Chairman, RAC & Director General of

Audit(Central), Mumbai

2. Shri Y. N. Thakare Pr. Director of Commercial Audit & Ex Officio,

MAB-1, Mumbai

3. Shri C. M. Sane

Pr. Director of Audit (Navy), Mumbai

4. Ms. Parama Sen Pr. Director of Commercial Audit & Ex Officio,

MAB-II, Mumbai

5. Shri J. S. Karape

Pr. Director of Audit, Defence Services, Pune

6. Shri Abdul Rauf Principal Director, RTI, Mumbai

7. Dr. Madhumita Mondal

Director, P&T Audit Office, Mumbai Branch

8. Shri J. R. Inamdar Director, O/o the Principal Director of Audit,

(Scientific Department), Mumbai Branch

9. Ms. J. M. Chinchkhandi DAG, O/o The Principal Accountant General

(Audit)-III, Maharashtra, Mumbai

10 Shri Gurpreet Walia DAG, O/o the Pr. Accountant General (Audit)-I,

Maharashtra, Mumbai

11. Shri K. Srinivas

DAG, O/o the Accountant General, Goa

12. Ms. S. Anita Ramchandra Dy. Director, O/o the Pr. Director of Audit & Ex

Officio, MAB-IV, New Delhi, Mumbai Branch

13. Shri K. Krishnamurthy Dy. Director, O/o the Pr. Director of Audit,

Central Railway, Mumbai

14. Shri C. S. Panwar Dy. Director, O/o the Pr. Director of Commercial

Audit & Ex Officio, MAB-1, Mumbai

15. Ms. Asha D. Nayak Sr. Audit Officer, O/o the Pr. Director of Audit,

Western Railway, Mumbai

16. Shri G. T. Shende Sr. Accounts Officer O/o the Principal Accountant

General (A&E)-1, Mumbai

The proceedings began with a floral welcome to the Chairman RAC and Director General

of Audit (Central), Mumbai Shri K P Sasidharan.

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Principal Director, RTI Mumbai began his welcome address by thanking all Members of

the RAC for extending their full support to RTI in organizing training programmes as

planned in the Training Calendar. PD mentioned that with the support of all Members, RTI

could organise not only the programmes planned in the Training Calendar but also

programmes required by Hqrs office and requested by user offices. PD then requested the

Chairman, RAC to guide the proceedings of the meeting.

Agenda Item No. 1- Confirmation of the Minutes of the Mid-Term RAC held on

23rd

August 2013

The Minutes of the RAC meeting on 02.11.2012 were confirmed by the members of

the RAC.

Agenda Item No. 2- Performance Report of RTI, Mumbai (Up to 25th

January 2014 ):

PD/RTI apprised the Chairperson, RAC and other members about the performance of RTI,

Mumbai till 25th

January 2014 and mentioned that with the cooperation of user offices RTI,

Mumbai could exceed the targets for both General and EDP courses during the current

year. PD/RTI further mentioned that four additional training programmes (General)

including two international programmes and three additional training programmes (EDP)

were organised by RTI, Mumbai based on requests received from Hqrs office and user

offices. PD/RTI once again attributed the performance of RTI, Mumbai to the unstinted

support of all user offices. However PD/RTI requested 100% slot utilisation from user

offices.

Agenda Item No. 3 - Knowledge Centre Activities during the year 2012-13

PD/RTI mentioned that one programme each on three Knowledge Centre topics i.e

Corporate Governance, Corporate Finance and Audit of Municipal Corporations were

conducted during the year 2013-14. In all the training programmes, the participants

included both Group A and Group B officers. PD/RTI further mentioned that one All India

training programme on IPSAS is scheduled in the month of March 2014.

PD/RTI added that as part of the knowledge dissemination efforts, one case study relating

to Corporate Finance titled “Management of Cash by Central Public Sector Enterprises”

was circulated to all Commercial Audit offices, RTIs/RTCs and a comprehensive Checklist

on Audit of Corporate Governance is in the advanced stages of preparation. Besides these,

RTI Mumbai has also published its half yearly Newsletter for September 2013 and

prepared and uploaded Crossword for Corporate Governance in its web site. Appreciating

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the efforts of RTI Mumbai in coming out with a comprehensive checklist on Audit of

Corporate Governance, Chairman, RAC opined that there is a need not only to publish

more such checklists but also continuously update the existing ones incorporating all the

latest developments and changes in the applicable laws, regulations, procedures and

practices. PD/RTI acknowledged the support extended by the MAB-I & MAB-II for their

insightful inputs to the checklist on Audit of Corporate Governance. The Chairman, RAC

also opined that the training programmes in RTI on various topics should be checklist

oriented as this would result in actual transfer of knowledge to the field. MAB-I, however,

felt that the checklist should have more focus on the important areas of audit to make it

more practical oriented. MAB-I further opined that RTI, Mumbai could benefit from the

guidance of Chairman, RAC on issues relating to Corporate Governance in view of rich

experience and expertise in this area. PD/RTI responded by stating that RTI, Mumbai has

taken one small step to this end by requesting Chairman, RAC to write a foreword to the

Checklist on Audit of Corporate Governance to be published by RTI soon.

Agenda Item No. 4 - Draft Calendar of Training Programmes

PD/RTI stated that the draft training calendar for the year 2014-15 had been prepared based

on the discussions on TNA held with respective Group officers from the user offices.

Some of the user offices wanted certain modifications in the slot allotments for their

offices. PD/RTI directed the Faculty members present to make note of the changes

suggested and incorporate them in the final calendar. The Chairman, RAC desired to have

one day's training on works audit for SOGE aspirants in the training calendar. PD/RTI,

while agreeing to Chairman's suggestion, also drew the RAC's attention to a recent

communication of Hqrs office regarding incorporation of at least two training programmes

on local language in the annual calendars. PD/RTI added that the following courses will

not be included in the training calendar as they are not viable, the slot requirement falling

short of the required 15.

Sr.

No.

Course Name Slots

received

Remarks

1 Seminar on e-Auction Manual 7

2 Corporate Social Responsibility 4

3 Audit Quality Management Framework 4

4 Audit Planning 2

5 Training the Trainers 8

6 Gender Awareness & Role of Audit 1

4

7 Disciplinary Proceedings & Vigilance

Proceedings

1 As discussed with the

representative came from DA,

OF, Khadki, this slot included in

Induction course for Auditors

where the topic on CCA

(Conduct) Rules is being

included

8 Management Information System/Audit

Management System

2

9 Audit of e governance 1

10 Regulatory Audit 1

11 Course Design & Development 1

12 Code of Ethics 3

13 Documentation of various stages of audit 2

14 Auditing Methods & Techniques 3

15 Environmental Auditing 2

16 Training of Indirect Taxes 4

17 Audit of EAPs and RBI (PDOs) 2

18 Training in Oracle 11g 7

19 Special course in EDP for newly

recruited MTS

7 These slots included in Course

on MS Word & Excel

20 SAP 8 Slots finally added to Oracle

training

21 Web Page Designing 1

Agenda Item No. 5: Representation of IA & AS officers:

PD/RTI referred to the concern expressed at the AG’s conference regarding level of faculty

called in RTI/RTCs. It was felt that there is inadequate representation of IA&AS Officers

and Sr. level from other organization as RTI faculty. C&A G has desired that serious

efforts may be made by RTIs to raise the level of their faculty. PD/RTI also cited directions

of Hqrs office to raise this issue in the RAC and solicit co-operation. PD/RTI mentioned

that though more IA&AS officers were accepting invitations to deliver lecture, there is

scope for further representations from IA&AS officers. Chairman, RAC while echoing the

views of PD/RTI mentioned that IA&AS officers should accept every opportunity to

deliver lectures as it helps them interact with the officers at the cutting edge level of the

department.

Agenda No. 6 – Points raised by DG(Inspection) team:

PD/RTI enumerated some of the training related issues pointed out by the DG(Inspection)

team in the audit conducted recently.

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1. Reduction in number of courses and trainees: PD/RTI mentioned that year

2010-11 was taken as the basis for comparison of the performance. In view of

DR.AAOs induction and preparatory training programmes in 2010-11 and 2011-12,

the trend showed a decline as such the comparison seemed to be lop-sided. PD/RTI

added that the courses were conducted as per the requirements of user offices.

2. Non-utilisation of slots by user offices: PD/RTI mentioned that the non-

utilisation of slots by user offices is almost negligible. However, in view of

DG(Inspection) observation, PD/RTI requested 100% utilisation of slots by all user

offices. Chairman, RAC called for closer co-ordination and interaction between

RTI Mumbai and user offices so that this could be achieved. The Chairman also

suggested that to accommodate non-utilisation of slots due to unforeseen

circumstances such as illness or office exigencies, user offices can consider buffer

slots so that the actual utilisation of slots can match the slots requirement projected

by the TNA. PD, Defence Services requested for a little flexibility in the utilisation

of slots to the extent that the user offices are allowed to make little adjustments in

nominations so long as the user offices ensure achievement of their overall target

for slots utilisation for the whole year.

3. Non-viability of courses: PD/RTI mentioned that the issue of non-viability of

courses has been discussed as part of the earlier agenda item 4.

Agenda No. 7 – Contribution towards newsletter and Knowledge Centre activities:

PD/RTI reiterated his request for contribution from user offices in the form of articles and

other research material to the half-yearly newsletter in all areas related to audit.

PD/RTI also requested Members of RAC to also encourage their staff to contribute

material for case studies and research material relating to Audit of Corporate Governance

and Finance, Audit of Municipal Corporations and General Purpose Public Financial

Reporting.

Agenda Item No.8 – Training programme on IT Audit Level – 3 (IS Security Audit)

PD/RTI informing the RAC that the IT Audit level 3 (IS Security Audit) training is

scheduled from 3rd

February 2014 to 14th

February 2014, mentioned that the training

programme is intended for advanced learners involved in IT Audit and requested user

offices to nominate officers who are engaged in IT Audit to enable transfer of knowledge

gained in the training programme to the field audit. MAB-1 opined that the structure of the

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IT Audit training allowed only people trained in level 2 to be nominated for this training

programme. However it was agreed that nominations of personnel doing IT Audit would

be made as far as possible.

Agenda No. 9 – Vacancies in RTI, Mumbai:

PD/RTI drew RAC’s attention to the vacancies in RTI Mumbai especially MTS and DEOs

and reiterated his request to the RAC members to spare the services of their staff for

deputation to RTI to fill up the vacancies.

The meeting ended with a vote of thanks to the Chair.

Sd/- Sd/-

(Abdul Rauf) (K P Sasidharan)

Pr. Director/RTI, Mumbai Chairman of RAC

Director General of Audit (Central), Mumbai

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Regional Training Institute, Mumbai

Annual Training Calendar for the Year 2014-15

A) Profile

I. About RTI :- The Regional Training Institute (RTI), Mumbai established in 1980

shifted to its own building with State of the Art infrastructure in the heart of the

new commercial and business hub of Mumbai i.e Bandra-Kurla Complex in July

2010. The RTI, Mumbai is headed by a full time Principal Director and caters to

the training needs of 15 IA&AD offices located in Mumbai, Pune and Goa. RTI,

Mumbai also renders technical support to the RTC, Rajkot. We also conduct

international trainings. This institute holds all India level trainings in Knowledge

Centre topics of Corporate Governance/Finance, Audit of Municipal Corporations,

General Purpose Financial Reporting (IPSAS) for Group A/B officers and All India

Level Management Programmes for Group B officers.

II. Regional Advisory Committee

1. Mr. K P

Sasidharan

Director General of Audit (Central), Mumbai Chairman

2. Ms. Mala Sinha Pr. Accountant General (Audit)-I, Maharashtra, Mumbai Member 3. Ms. Meenakshi

Mishra

Pr. Accountant General (A&E)-I, Maharashtra, Mumbai Member

4. Ms. Punam

Pandey

Principal Accountant General (Audit)-III, Maharashtra,

Mumbai and

Pr. Director of Audit, Central Railway, Mumbai

(Additional Charge)

Member

5. Ms. Devika Accountant General, Goa Member 6. Mr. A N Sarkar Pr. Director of Audit, Western Railway, Mumbai Member 7. Mr. Y N Thakare Pr. Director of Comml. Audit & Ex-Officio MAB-I,

Mumbai

Member

8. Mr. C M Sane Pr. Director of Audit, Navy, Mumbai Member 9. Ms. Parama Sen Pr. Director of Comml. Audit & Ex-Officio MAB-II,

Mumbai

Member

10. Mr. J S Karape Pr. Director of Audit, Defence Services, Pune Member 11. Dr. Madhumita

Mondal

Director, P & T Audit Office, Mumbai Branch Member

12. Mr. J R Inamdar Director, O/o the PDA (Scientific Department), Mumbai

Branch

Member

13. Mr. A G Kulkarni Dy. Director of Audit, Ordnance Factory, Khadki Member

14. Ms. Anita Singh Dy. Director, O/o the PDCA & MAB-IV, New Delhi,

Mumbai Branch

Member

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III. Jurisdiction

IV. Knowledge Centre :-

This institute has been designated as Knowledge Centre for Corporate Governance/

Finance, Audit of Municipal Corporations and General Purpose Financial Reporting

(IPSAS). We have planned one all India level training each in Corporate Governance,

Corporate Finance, Audit of Municipal Corporations and an All India seminar on General

Purpose Financial Reporting (IPSAS) during 2014-15.

1. Director General of Audit, (Central) Mumbai 9. Pr. Director of Audit, Navy, Mumbai

2. Pr. Accountant General (Audit)-I, Maharashtra,

Mumbai 10.

Pr. Director of Comml. Audit & Ex-

Officio MAB-II, Mumbai

3. Pr. Accountant General (A & E)-I, Maharashtra,

Mumbai 11. Pr. Director of Audit, Defence

Services, Pune

4. Pr. Accountant General (Audit)-III, Maharashtra,

Mumbai 12. Post & Telecommunication Audit

office, Mumbai Branch

5. Pr. Director of Audit, Central Railway, Mumbai 13. Pr. Director of Audit, Scientific

Department, Mumbai Branch

6. Accountant General, Goa 14. PDCA & MAB IV, New Delhi,

Mumbai Br.

7. Pr. Director of Audit, Western Railway, Mumbai 15. Dy. Director of Audit, Ordnance

Factory, Khadki

8. Pr. Director of Comml. Audit & Ex- Officio MAB-

I, Mumbai

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B) Courses at a glance :- General Courses

Sl No. Name of Course No. of course Duration of

course (Days) 1. Schedule VI Major Changes 1 1

2. Accounting and Auditing Standards &

Analysis of Financial Statements

including IFRS

1 4

3. Regulations on Audit & Accounts 1 2

4. Certification Audit of Accounts including

Financial Audit of Autonomous Bodies

1 3

5. Writing of Annual Performance Appraisal

Reports (APAR)

1 1

6. Audit of PPP Projects 1 3

7. Local Language training (Marathi) Level-

I

1 4

8. Statistical Sampling in Audit 1 4

9. Preparation and Conduct of DPC Meeting

and Maintenance and Implementation of

Rosters

1 3

10. Induction course for Auditors

(Two trainings) (Sl No. 10 & 13)

2 10

11. Internal Control & Internal Audit 1 4

12. Local Language training (Marathi) Level-

II

1 3

13. Induction course for AAOs/AOs 1 3

14. Awareness of ISSAIs (Two trainings)

(Sl No. 15 & 25)

2 6

15. Communication & Motivation 1 2

16. Audit Evidence (Two trainings)

(Sl No. 17 &27)

2 6

17. Knowledge Centre Topic

All India training programme on

Corporate Governance

1 2

18. Audit Reporting (Two trainings)

(Sl No. 19 & 30)

2 6

19. All India training programme on

Development of Management Skills (Two

trainings) (Sl No. 20 & 29)

2 12

20. New Companies Act 2013 1 1


All India training Programme on Audit of

Municipal Corporations

1 6

22. Audit of Fraud and Fraud Detection

Techniques

1 4


All India Training Programme on

Corporate Finance

1 5

24. Performance Audit & Risk based Audit 1 5

25. Audit of Works Expenditure 1 4

10

26. Financial Rules and Financial

Management

1 3

27. Preparation and Certification of Finance

Accounts and Appropriation Accounts

1 5

28. Right to Information Act 1 2


All India Training Programme on General

Purpose-Financial Reporting (IPSAS)

1 2

Total 34 116

EDP Courses

Sl No. Name of Course No. of course Duration of

course (Days) 1. MS Word 1 5

2. MS Excel (Two trainings (Sl No. 2 & 11) 2 10

3. IT Audit (Level-1a) (MS Word & Excel)

(Three Training) (Sl No. 3, 5 & 6)

3 15

4. MS Office) (Word, Excel, Power Point)

(Two trainings) (Sl No. 4 & 18)

2 20

5. IDEA 1 5

6. IDEA/Training on Dump Data 1 5

7. Internet & Email 1 3

8. IT Audit (Level-1b)

(Concept of IT Auditing)

1 5

9. Presentation & Graphics 1 3

10. IT Audit (Level 2 a) (Data base concepts,

System concepts & MS Access)

1 5

11. IT Audit (Level-2b) (CAATs, Data

Analysis, Business Models etc.)

1 10

12. MS Access 2 10

13. Oracle back end SQL 1 5

14. Akshar Naveen/Saransh 1 3

15. Hardware Software 1 5

16. Creation of Electronic Library for

collection of Information

1 3

17. IT Audit (Level-3) (Need based

specialized modules for specific areas like

ERP, IS Security Audit)

1 10

Total 22 122

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C) Calendar of Training Programme for General Courses:-

Sl

No. Remarks Programme Title

Duration

(working

days)

Period Slots Allocation

From To Office Slots Total

April 2014

1

Schedule VI Major

Changes

(AAOs to Sr. AOs)

1 17.04.2014 Pr. A G (Audit)-I, Mumbai 3

10*

Pr. A G (Audit)-III, Mumbai 1

A G, Goa 1

PDCA & MAB-I, Mumbai 3

PDCA & MAB-IV, Mumbai Br. 2

2 Accounting and

Auditing Standards &

Analysis of Financial

Statements including

IFRS (For

AAOs to Sr. AOs)

4 21.04.2014 24.04.2014 DGA (Central), Mumbai 6

29

Pr. A G (Audit)-I, Mumbai 8


A G, Goa 2

P D A, Central Rly., Mumbai 2


PDCA & MAB-II, Mumbai 2

P&T Audit Office, Mumbai Br. 4

3 Regulation on Audit &

Accounts

(AAOs to Sr. AOs)



Pr. A G (A&E)-I, Mumbai 2


A G, Goa 1


P D A, Western Rly., Mumbai 2

P&T Audit Office, Mumbai Br. 2 21

May 2014

4 Certification Audit of

Accounts including

Financial Audit of

Autonomous Bodies

(AAOs to Sr. AOs)


26


A G, Goa 2




P D A, Sci Deptt., Mumbai Br. 1

5

Writing of Annual

Performance Appraisal

Reports (APAR)

(AAOs to Sr. AOs)

1 09.05.2014 DGA (Central), Mumbai 10

30




A G, Goa 2






6

Audit of PPP Project

(AAOs to Sr. AOs)


24



* In view of the importance of the topic and also the fact that slots have been received from all commercial

audit offices, the training programme is being conducted though the slot requirement is less than 15.

12

A G, Goa 1






7 Hqtrs

Direction

Local Language training

(Marathi)-Level-I


21






P D A, Navy, Mumbai 1

P D A, Defence Services, Pune 2

June 2014

8 Statistical Sampling in

Audit

(For AAOs to Sr. AOs)


22



A G, Goa 1

PDA, Central Rly., Mumbai 2





9 Preparation and Conduct

of DPC Meeting and

Maintenance and

Implementation of

Rosters (For AO/AAO)


18



A G, Goa 2






10 Induction course for

Auditors


40


A G, Goa 5





Dy Director of Audit, O F,

Khadki

1


13

July 2014

11

Internal Control &

Internal Audit

(AAOs to Sr. AOs)


22



A G, Goa 1






Khadki 1



12 Hqtrs

Direction

Local Language training

(Marathi)-Level-II


20








Auditors


40


A G, Goa 5







AAOs/Aos

3 23.07.2014 25.07.2014 D G A, Central, Mumbai 22

39



A G, Goa 2



August 2014

15 Awareness of ISSAIs

(Sr. AO/AO/AAO/Sr.

Ar.)


30




A G, Goa 1










14

16 Communication &

Motivation

(AAOs to Sr. AOs)


26








17 Audit Evidence

(Sr. AO/AO/AAO/Sr.

Ar.)


26




A G, Goa 1








18 Knowledge

Centre

Topic

All India Training

Programme on

Corporate Governance

(Group A & B)

2 21.08.2014 22.08.2014 Pr. A G (Audit)-I, Mumbai 4

12


A G, Goa 2



September 2014

19 Audit Reporting

(Sr. AO/AO/AAO/Sr.

Ar.)


28




A G, Goa 1









20 All India Training

Programme on

Development of

Management Skills

(AAOs to Sr. AOs)


17



A G, Goa 1







15

October 2014

21 New Companies Act

2013

1 10.10.2014 DGA (Central), Mumbai 2

17


A G, Goa 2





22 Knowledge

Centre

Topic

All India Training

Programme on Audit of

Municipal Corporations

(Group A & B)


8

A G, Goa 2

November 2014

23 Audit of Fraud and

Fraud Detection

Techniques (AAOs to

Sr. AOs)


24




A G, Goa 1







24 Knowledge

Centre

Topic

All India Training

Programme on

Corporate Finance

(Group A & B)

5 17.11.2014 21.11.2014 Pr. A G (Audit)-III, Mumbai 2

6

A G, Goa 1



25 Awareness of ISSAIs

(Sr. AO/AO/AAO/Sr.

Ar.)


28




A G, Goa 2






December 2014

26 Performance Audit and

Risk based Auditing

(AAOs to Sr. AOs)


34



A G, Goa 1








16



27 Audit Evidence

(Sr. AO/AO/AAO/Sr.

Ar.)


25




A G, Goa 1







January 2015

28 Audit of Works

Expenditure (AAOs to

Sr. AOs)


24



A G, Goa 2






29 All India Training

Programme on

Development of

Management Skills

(AAOs to Sr. AOs)


16







30 Audit Reporting

(Sr. AO/AO/AAO/Sr.

Ar.)


26




A G, Goa 1







February 2015

31 Financial Rules and

Financial Management

(AAOs to Sr. AOs)


23




A G, Goa 2




17

32 Preperation and

Certification of Finance

Accounts and

Appropriation Accounts

(AAOs to Sr. AOs)


15


A G, Goa 1


March 2015

33 Right to Information Act

(AAOs to Sr. AOs)


31



A G, Goa 1








Khadki

1



34 Knowledge

Centre

Topic

All India Seminar on

General Purpose-

Financial Reporting

(IPSAS) (For

Group A & B)


15


A G, Goa 2




18

D) Calendar of Training Programme for Information

Technology Courses :-

Course

No. Programme Title

Duration Period Slots Allocation Total

Slots (Training

Days) From To Office Slots

Apr-14

1 MS Word 5 21.04.14 25.04.14 Pr. A G (Audit)-I, Mumbai 10

30

A.G.(Goa) 4



P D A, Central Rly.,

Mumbai

2

P D A, Western Rly.,

Mumbai

5

PDA, DS, SC, Pune 1

P D A, Sci Deptt., Mumbai

Br.

2

May-14

2 MS Excel 5 05.05.14 09.05.14 Pr. A G (Audit)-I, Mumbai 10

28


A.G.(Goa) 2


Mumbai

1


Mumbai

3



Br.

1

Pr.A.G.(Audit)-III, Mumbai 2

3 IT Audit (Level-1a):

(MS Word & Excel)


27




A.G.(Goa) 1


Mumbai

1


Mumbai

3


PDA, DS, SC, Pune 1

Jun-14

4 MS Office (Word,

Excel, Power Point)


22



A.G.(Goa) 2


Mumbai

1


19

P&T Audit Office, Mumbai

Br.

2


PDA, DS, SC, Pune 1


Br.

1


(MS Word & Excel)


23






Mumbai

2

Jul-14


(MS Word & Excel)


25




Mumbai

1


7 IDEA 5 21.07.14 25.07.14 D G A, Central, Mumbai 3

28




A.G.(Goa) 2


Mumbai

1


Mumbai

3



PDCA & MAB-IV, Mumbai 1


Br.

1

Aug-14

8 IDEA/Training on

Dump Data


23




Mumbai

1



P&T Audit Office, Mumbai

Br.

2


PDA, DS, SC, Pune 2

9 Internet & Email 3 11.08.14 13.08.14 Pr. A G (Audit)-I, Mumbai 7

22


A.G.(Goa) 1


Mumbai

1

P D A, Western Rly., 3

20

Mumbai


PDA, DS, SC, Pune 2

Sep-14

10 IT Audit (Level -

1b) - Concepts of IT

Auditing

5 01.09.14 05.09.14 DGA(Central), Mumbai 2

22




Mumbai

2


Mumbai

3




DA, OF, Khadki 1


Br.

1

11 MS Excel 5 22.09.14 26.09.14 Pr. A G (Audit)-I, Mumbai 10

30




Mumbai

1



PDA, DS, SC, Pune 2


Br.

1

Oct-14

12 Presentation &

Graphics


29




A.G.(Goa) 2


Mumbai

1


Mumbai

2




PDA, DS, SC, Pune 2

13 IT Audit (Level -2a)

Database Concepts

system concepts &

MS Access


29




Mumbai

2


Mumbai

6




21

PDA, DS, SC, Pune 2


Br.

1

Nov-14

14 MS Access 5 10.11.14 14.11.14 D G A, Central, Mumbai 3

17





Mumbai

2



PDA, DS, SC, Pune 1

15 MS Access 5 24.11.14 28.11.14 D G A, Central, Mumbai 2

17




A.G.(Goa) 1


Mumbai

1


Mumbai

1



PDA, DS, SC, Pune 1

DA, OF, Khadki 1

Dec-14

16 Oracle Backend -

SQL


22





Mumbai

1


Mumbai

1




Br. 1

17 Akshar

Naveen/Saransh


22




A.G.(Goa) 2


Mumbai

1





22

January 2015

18 MS Office ( Word

,Excel, Power Point)


15



February 2015

19 Hardware Software 5 02.02.15 06.02.15 D G A, Central, Mumbai 1

28



A.G.(Goa) 1


Mumbai

1


Mumbai

3



PDA, DS, SC, Pune 2


Br.

1

20 IT Audit Level 2b

(CAATs, SLAs,

e-Governance)


17




Mumbai

2


Mumbai

3




DA, OF, Khadki 1


Br. 1

March 2015

21 IT Audit (Level-3) (

Need based

specialized Modules

for specific areas

like ERP, IS

Security Audit)


16




Mumbai 2


Mumbai 3



PDA, DS, SC, Pune 1


Br. 1

22 Creation of

Electronic Library

for collection of

information


20




A.G.(Goa) 1


Mumbai

1

P D A, Western Rly., 2

23

Mumbai



Br. 1

Criteria for selection of Trainees :

1) All IT Audit Level-1, 2 & 3 courses : As per HQrs circular letter dated 1st July 2009.

2) Hardware & Software : Aptitude to assemble, troubleshoot PC, preferably basic knowledge of

Hardware & Networking concepts.

3) IDEA : Working experience in MS Excel & MS Access.

4) Oracle Backend SQL : Knowledge of databases like MS Access, FoxPro, Dbase etc.

5) MS Access : Basic knowledge of MS Excel.

User offices may strictly ensure the above.

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E) Course Contents :- General Courses :-

Sr.

No.

Name of the Course Topic in Brief

1. Schedule VI Major Changes Schedule VI Major Changes

Audit Checks

2. Accounting and Auditing Standards

& Analysis of Financial Statements

including IFRS

ICAI Accounting Standards- A S 1 to 31

Auditing and Assurance Standards (AAS)- AAS 1 to

35 with special emphasis on AAS 1, 2,3, 4,5, 6, 13 &

14

Analysis of Financial Statements

Corporate Social Responsibility

Introduction and Overview of IFRS

3. Regulation on Audit & Accounts Scope and Extent of Audit

Guiding principles of Auditing Standards

Financial Audit, Compliance Audit, Performance

Audit & Thematic Audit

General Principles of Govt. accounting and special

provisions

Auditing in IT environment

Audit of Bodies and Authorities other than Govt.

establishment and companies

Role of CAG in Audit of Panchayati Raj Institutions

and Urban Local Bodies

Audit of Government Companies

Conduct of Audit, Audit notes and I Rs, Audit

evidence and Audit Reports

4. Certification Audit of Accounts

including Financial Audit of

Autonomous Bodies

Introduction to Audit of Autonomous bodies

Common Format of Accounts for financial audit of

Abs

Accounting standards

Risk analysis

Accounting for grants in Autonomous Bodies with

specific reference to AS 12

5. Writing of Annual Performance

Assessment Reports (APAR) General Principles, Contents of APAR

Guidance for filling up the APAR

Timely completion of APAR

Special provision in certain cases

6. Audit of PPP Project Overview, Scope & Objectives of PPP Projects

International Auditing Standards and Guidelines for

the audit of PPP Projects

SAI Risks, Identifying and sharing of risks

Implementation of a PPP Project

Issues in project formulation and approval

Concessions and concessions period

risk allocation and Financing Risk

Viability Gap funding

Tariff/Toll/user charges & Project Cost

Audit Planning and selection of PPP Projects for

Audit

Auditing process and criteria for PPP Audit

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7. Local Language training (Marathi)-

Level-I Learning of Alphabets & Barakhadi, Vocabulary

Marathi Grammar

Sentence Construction

8. Statistical Sampling in Audit Introduction, Advantages and types of Statistical

Sampling

Use of Statistical Sampling in Audit,Risk assessment

Introduction to statistics

Determination of sample size Estimation of

population proportion

Essential parameters for Determination of Sample

Size

Types of sampling

Statistical Sampling in IT Environment

Scope of Statistical Sampling in C C O based Audit,

Performance Audit of NRHM, Central Audit,

Voucher level Audit

9. Preparation and Conduct of DPC

Meeting and Maintenance and

Implementation of Rosters

APAR -Purpose, Periodicity

Part Reports/gap sheet

Guidelines for reporting/reviewing

time schedule

Adverse Entry

Preparation, Maintenance and operation of post based

rosters and Roster implementation, Recruitment

Rules of various cadres in IA&AD, Reservation and

concession in appointments and promotions

Sealed Cover Procedure

declining of promotion

composition, frequency of meetings, general

instructions/guidelines

Reservation of vacancies for SC/ST, physically

handicapped

10. Induction course for Auditors CAG in Indian democracy-Role, mandate, functions,

relationship with executive and legislature and other

stakeholders

CAG’s DPC Act and Regulations on Audit &

Accounts

Introduction to Govt. Accounts

Introduction to GFR, Receipt & Payment Rules

CCS Conduct Rules

Code of Ethics for IA & AD

Finance Accounts and Appropriation Accounts

Treasury Operations

Service Rules, Entitlements

Noting and Drafting

11. Internal Control & Internal Audit Introduction to Internal Controls Evaluation Manual

Important components of Internal Controls

INTOSAI Guidelines

Risk based Auditing

Materiality-Concept determination and application

Internal Auditing vis-à-vis Internal Control and its

relevance in Government & Commercial accounting

System

Audit of Internal Control

12. Local Language training (Marathi)-

Level-II Writing-Essay, Composition

Translation of Report

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13. Induction course for AAOs/AOs Introduction to Regulations on Audit & Accounts

2007

CCS ( Conduct ) Rules, CCS (CCA) Rules

Overview of Government Accounting Rules

Performance Auditing/Environmental Auditing

IT Audit

Financial Audit

Audit of Fraud & Fraud Detection Techniques

Code of Ethics for IA & AD

Role assumption, Leadership and Motivation

14. Awareness of ISSAIs) Introduction to ISSAIs

Level Two ISSAIs

ISSAIs on Financial Audit

ISSAIs on Performance Audit

ISSAIs on Compliance Audit

INTOSAI GOV 9100 9199

15. Communication and Motivation

Motivation

Concepts

Law of motivation

Effective Communication

Written communication

Official communication

16. Audit Evidence Basic Concepts

Techniques of Evidence Gathering

Key concepts on Audit Evidence in Financial

Auditing

Key concepts on Audit Evidence in Performance

Auditing

Key concepts on Audit Evidence in Compliance

Auditing

17. All India Training Programme on

Corporate Governance Role of Regularity Authorities

Essential principles, Business disclosures, Risk

Management, Internal Control and Legal Compliance

Clause 49 of Listing Agreements

Role of Board of Directors in Corporate Governance

Corporate Governance: Emerging issues

SAI India experience so far

Corporate Social Responsibility-Scope and issues

Department of Public Enterprises Guidelines and

circulars on Corporate Governance

Section 619 of the Companies Act, Composition of

Audit Committee

Secretarial Standards issued by the ICSs

18. Audit Reporting Performance Audit Reporting

Linkage between audit objectives identified at the planning stage and the audit Report

Balanced and Fair Reporting

Compliance Audit Reporting

Audit Report Language and Structure, Style Guide

19. Development of Management

Skills

Personality Development

Corporate Finance

Leadership Skills

Environmental awareness

Organizational Development

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20. New Companies Act 2013 Salient features

Provisions pertaining to accounts, auditing, CSR

Provisions pertaining to board appointments

remuneration

Provisions pertaining to incorporation, prospectus


Audit of Municipal Corporations Introduction

Outline of various services rendered

Stipulations of Finance Commission for audit and

accounts arrangements

key indicators devised for improvement in

performance of ULBs

Municipal Finance

Introduction to National Municipal Accounts Manual

Prescribed formats for maintenance of accounts for

corporations and other ULBs

Role of C&AG under TGS and provisions of DPC

Act, 1971

Implementation of major programmes by ULBs with

special focus on executive intervention and interface

for accounting and audit of above programmes.

Applicability of various environmental protection

Acts, rules and regulations in functioning of ULBs.,

Mode of Public Private Partnership in building of

infrastructure / services by ULBs, Audit of PPP

Projects

Execution of e-governance projects by ULBs

22. Audit of Fraud and Fraud Detection

Techniques Basic Concepts

Categories and Factors influencing of Fraud and

Corruption

Potential Fraud indicators and high risk areas

Internal Control and Risk Assessment

Fraud investigation and forensic audit

Cyber Crime

Fraud detection in I T environment

Role of Auditor in Consideration of Fraud


Corporate Finance Overview of Indian financial system & functions of

stock exchange

Overview of the key terms pertaining to project

planning, Capital budgeting & leasing agreements

Mode of financing for various Infrastructure Projects

such as B O T, BOLT, BOO, JV SDV.

Overview of the key terms pertaining to Investment

Decisions

Overview of the key terms pertaining to Working

Capital Management

Corporate Mergers

Acquisition & Restructuring & Disinvestment, Audit

issues pertaining to Investment decisions and

financing decisions

Foreign Exchange exposure & Risk Management,

Valuation

Acquisition and disinvestment risk in the context of

PSU

24. Performance Audit and Risk based

Auditing Performance Audit- Strategic planning and selection

of subjects for performance audit

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Principles, Procedures, Risk Assessment, Risk

identification and Assessment

Salient Features of Thematic Audit Setting Audit

Objectives and understanding issue analysis

Performance audit criteria-the concepts and sources,

concept of study design Matrix

Evidence types and sources

Developing audit conclusions for audit findings and

observation & Reporting

25. Audit of works expenditure General outline of the Public Works System of

Accounts

Audit of Projects

Audit of Stores and Stock

Audit of Tenders

Law of Contracts and Arbitration – Case Studies

26. Financial Rules and Financial

Management Financial Control in Government

Budgeting

GFRs

Parliamentary Financial Control

27. Preparation and Certification of

Finance Accounts and

Appropriation Accounts

Budget of Union and State and Review of Budget

documents

Checking of Treasury Accounts

Compiled Account of Public Works and Forest Deptt.

CTLA, Settlement Account, preparation of Monthly

Civil accounts

Structure of Finance Accounts

Structure and Details of Appropriation Accounts

Audit of Finance & Appropriation Accounts

Preparation of Finance Accounts-Summarized

&Detailed statements

Link of Finance Accounts to the Audit Report on

State Finance

PAC’s procedure, discussions on Appropriation

Accounts

Use of computers in generation of final accounts

28. Right to Information Act

Highlights of RTI Act

Sensitizing the role of PIO and appellate authority

RTI Act-Communication policy I A & A D

29. All India Seminar on General

Purpose-Financial Reporting

(IPSAS) (Group A & B)

Over view of IPSAS

Cash basis IPSAS

IGAS

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Information Technology Courses :-

Sr.

No.

Name of the Course Topic in brief

1 MS Word Creating documents having

professional look -

Page Formatting

Paragraph Formatting

Character formatting

Margin settings

Bullets & Numbers usage

Tab settings, Spell

check,Tables

2 MS Excel Creating worksheets

Formatting

Using formula & Functions

Graphs etc.

3 Windows & MS Office Word, Excel

Power Point –

Creating Presentations

Formatting

Animation effects etc

Windows Control Panel

Explorer

Desktop etc

4 IT Audit (Level-1a) Word, Excel

5 MS Access Creating Tables

Forms

Queries

Reports

6 IDEA Importing Data,

Sampling data

Indexing, Duplicate Check

Gap detection

Summarization, Stratification

Joining databases

Extraction of data, charts

proving calculations etc

7 IT Audit (Level-1b) IS Audit Process

Physical/Logical Access

Controls

SDLC, BCP/DRP

Encryption

e-Governance

8 IT Audit (Level-2a) Database concepts

Systems concepts

MS Access

9 Internet & Email Networking

Email

Search Engine

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Various usages, Downloading

Social sites

10 Hardware & Software P.C. Maintenance &

Troubleshooting

Operating System Installation

Antivirus installing

P.C. Assembling

Writing DVD

Connecting Printer

Installing Drivers

11 Presentation & Graphics Creating Power Point

Presentation

Formatting

Applying Design

Animation & Transition

effects etc.

12 Oracle Backend-SQL Creating Table

DDL, DML, TCL, DCL

Querying Data

Database Constraints

Operators & Function Views

Synonyms

Join

14 IT Audit Level (3) Need based specialised

modules for specific areas like

ERP

IS Security Audit etc.

15 IT Audit Level (2b) CAATs

data analysis & audit of

business models

contracts

SLAs & e-Governance

16 IDEA/Training on Dump data Importing Data,

Sampling data

Indexing, Duplicate Check

Gap detection

Summarization, Stratification

Joining databases

Extraction of data, charts

proving calculations etc

Importing of .dmp files

17 Creation of Electronic Library for

collection of information Information scenario – past

and present

Information retrieval in an

electronic environment

Open source library software

Web 2.0 tools and their

applications

Future of electronic library

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EDP Lab

F) Resource Profile

Infrastructure

New RTI Building:

The new RTI Building was inaugurated on 14th

June 2010 by the Hon’ble Comptroller &

Auditor General of India. The new building is centrally air-conditioned and equipped with

modern design and construction features such as CCTVs, fire safety systems, solar

water heating and Rain Water

Harvesting system etc. For

conducting trainings there are 2

class rooms having seating

capacity of 26 each and 2

Seminar halls with capacity of 35

and 20 trainees respectively. For

training in EDP courses there are

two computer labs that can cater

to 30 trainees each equipped with

Pentium based workstations connected to internet. All the training halls are provided with

LCD projectors, digital interactive panels and audio-visual gadgets suitable for

presentations.

Seminar Room

Class Room

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Other infrastructure in the RTI includes a Conference Hall (35 seating capacity) and an

auditorium (156 seating capacity) equipped with LCD projector, motorized screen, Plasma

screens, Video Recording Camera and stage lighting. All the above facilities are also

equipped with wireless fidelity (Wi-Fi) ensuring round the clock wireless access to the web

world of information.

Library:

RTI Library has an impressive collection of over 4500 books, videos, CDs, Courseware,

Web materials, INTOSAI/ASOSAI material, Acts, Codes and Manuals, Journals and

Periodicals. A well designed reading room is attached to the library in which internet

connectivity has been provided for the use of trainees.

Gymnasium: In addition to the excellent training infrastructure there is a gymnasium fitted

with most modern physical training equipments

where the trainees can totally take their mind

off from the academics and devote time for

physical fitness. This provides the much

Auditorium

Conference Hall

Conference Hall

Library Reading Lounge

33

needed body mind relaxation and revitalizes them to be fresh for the next day’s training

classes.

In addition to gymnasium we have table tennis room where one can play with friend,

colleague and enjoy spirit of healthy competition.

RTI Hostel : The accommodation needs of our outstation participants are catered to by the

RTI Hostel located in the same campus. The hostel block consists of 28 fully furnished

(double bedded) centrally air conditioned guest rooms with twin sharing facilities. The

hostel rooms are provided with LCD TV, PC, coffee/tea making facility. All the rooms

have attached bathrooms with solar water heaters and shower cubicles.

The hostel block also houses 4 VIP/VVIP guest rooms for senior IA&AS officers.

For catering to the working

lunch and dining needs of the

trainees there is a well

appointed dining room along

with an electric kitchen.

Dining Hall

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II Personnel

Cadre Sanctioned

Strength

Men in Position Remarks about adequacy

or otherwise

Sr. AO/AO 5 5

AAO 3 2 Vacancy requires to be

filled up urgently Sr.Ar./Sr. Acct 5 4 Vacancy requires to be

filled up urgently P.S.* 1 0 Vacancy requires to be

filled up urgently DEO 2 0 Vacancy requires to be

filled up urgently Caretaker* 1 0 Vacancy requires to be

filled up urgently Cashier-cum-Office Asst. 1 1

Librarian cum Asst 1 0 Vacancy requires to be

filled up urgently Driver 1 0 Outsourced

Multi Tasking Staff 5 2 Vacancy requires to be

filled up urgently

*Managed by appointing a consultant

II Personnel

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III Budget

Expenditure for the last 3 years (2011-2014)

(Fig. in thousand)

Head Expdtr. for the year

2011-12 2012-13

2013-14

(Expenditure up

to 31.01.2014)

Total Salary

Gr A 1365 1507 1395

Gr B,C,D 7014 8963 9072

Wages 34 0 0

Domestic Travel Exp

Gr A 229 590 75

Gr B C & D 90 48 27

Foreign TA 0 0 0

OE + LPS (includes OOE,Postage,

Telephone, LPS,& Elect &

water charges) 12531 11067 7052

RRT 0 0 0

Publication 0 0 0

Medical

Gr A 0 0 0

Gr B,C,&D 221 454 224

Minor works 3864 3959 4762

Prof Services 4332 4000 3841

Grant in aid 0 0 0

Other Charges 0 0 0

Information Tech 41 0 423

Deptl Canteen 0 0 0

Grand Total 29721 30588 26871

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G. Achievements

I Training Statistics

Year No. of courses conducted No. of officials trained No. of training days

General

Courses

EDP Courses General

Courses

EDP Courses General

Courses

EDP Courses

2009-10 41 43 735 649 251 232

2010-11 49 43 958 635 264 271

2011-12 40 32 883 642 262 170

2012-13 39 21 827 373 126 109

2013-14 *44 *26 *802 *488 *147 *137

Slots Targeted vis-à-vis Achieved

Year Number of trainees to be trained as per

Training Calendar

Number of trainees actually trained

General Courses EDP Courses General Courses EDP Courses

2009-10 608 585 735 649

2010-11 588 497 958 635

2011-12 475 346 883 642

2012-13 563 345 827 373

2013-14 668 415 802* 488*

*This includes courses yet to be conducted in the month of March 2014 (4 General courses & 4 EDP courses)

Any other achievements

Following training material were disseminated among all the RTIs/RTCs and field offices

as sharing of knowledge.

2009-10

Guidelines on “Audit of Air” submitted to Hqtrs.

“National Environmental Policy-Audit approach and guidelines” sent to Hqtrs

Proceedings of Workshop on “Sustainable Development”

Proceedings of Workshop on “Audit of Biodiversity”

38

2010-11

Compilation of selected newspaper clippings on current environmental issues such

as emission, reduction, water quality and energy issues

Proceedings of “All India Workshop on Energy Conservation & Energy Audit”

Proceedings of “All India Training on Environmental Auditing”

Proceedings of training on “Audit of Water Issues”

Proceedings of Seminar on “Sustainable Development”

2011-12

A case study on “Audit of Municipal Corporation” i.e.' Loss due to transmission

and distribution losses of water and rebate on cess payable to Pollution Control

Board' ( Para 5.5 of CAG Audit Report (Local Bodies) for the year ended 31st

March 2008 – Govt of Maharashtra)

Databases of Audit Paras relating to “Urban Local Bodies” (Module developed in

MS Access)

Case study –“Unintended Benefit to Property Holders through non-levy of Special

Water Tax (Akola Muni Corp.)”

2012-13

Case Study : “Non regularization of Mobile Towers( para 6.6 of CAG’s Audit

Report (Local Bodies)” for the year ended 31.03.2010-Government of Maharashtra)

Published News letter for the six monthly period ending March 2013, highlighting

the topic on Corporate Governance

STMs-2012-13

1) STM on “Audit of Municipal Corporations”

2) STM on “Major changes in Schedule VI of Companies Act”

2013-2014

Case study on Management of Cash by Central Public Sector Enterprises circulated

to all Commercial Audit Offices and RTIs/RTCs

39

Proceedings of All India training programme on Corporate Governance conducted

in August 2013 were circulated to All commercial Audit Offices

Published News letter for the six monthly period ending September 2013,

highlighting the topic on Corporate Governance

Crossword on Corporate Governance prepared and uploaded in the website

A comprehensive checklist on Audit of Corporate Governance has been prepared

and is under printing process

Case study on Corporate Finance titled 'Forgoing profit on sale of shares of a Public

Limited Company due to non-acceptance of higher offer initially by the Company'

is under preparation

Case study on Corporate Governance titled ' Compliance of Corporate Governance

Guidelines by Central Public Sector Enterprises' is under preparation

Principal Director/RTI

regional training institute, mumbai minutes of rac...

Documents