KARNATAKA STATE AUDIT & ACCOUNTS DEPARTMENT Results-Framework Document (RFD)

Transcription

1 KARNATAKA STATE AUDIT & ACCOUNTS DEPARTMENT Results-Framework Document (RFD)

2 Section 1: Department s Vision, Mission, Vision: Objectives. Be a premier department with functional Independence for ensuring value of public money and contributing to sustainable Public Financial Management by incorporating and initiating best practices.

3 Mission: To be a model department in terms of personnel, processes and technology striving to maintain fiscal discipline, accountability and to provide assurance to the stakeholders about the proper utilization of Public funds. To strive for ensuring regulatory compliance in Public Financial Management. To contribute towards efficient utilization of state s resources through qualified manpower with sound financial and accounting knowledge, capable of providing timely and accurate financial information and solutions. To conduct timely and quality audit of the auditee institutions in accordance with best auditing standards and provide reports thereof.

4 Objectives: To take up timely annual audit of all the 6624 institutions coming under the audit purview of this department. To impart training to the officers and staff of this department in audit methodologies to improve the quality of audit and to build capacity to improve professionalism in maintenance of accounts and also Financial Management to ensure financial discipline as required under Article 369 of KFC. Expeditious settlement of pensionary benefits of retired employees of City/Town Municipalities/Town Panchayats/ City Corporations.

5 Functions: 1. To depute trained and qualified Finance/Accounts officers and officials to various departments of Government and Other Institutions. 2. Audit of the accounts of Grama Panchayats, Urban Local Bodies, Universities, CADAs, UDAs, Libraries and other Statutory Institutions. 3. Timely authorization of Pension to retired employees of City/ Town Municipalities/ Town Panchayats/ City Corporations

6 Section 2: Inter se priorities among key objectives, success indicators and targets Table 1: Format of the Results-Framework Document (RFD) RFD TARGETS OF STATE ACCOUNTS DEPARTMENT -15 tf Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Achiev ement Target / Criteria value up to Sl. Excellent Very Good Fair Poor Weight Actions Success Indicator Unit Weight Dec- No. Objectives Good % 90% 80% 70% 60% 1 1 Audit of Accounts: Progressively to complete the annual audit of all the 6624 Institutions coming under the audit purview of this Department Audit of Accounts of 5632 GPs. 2. Audit of Accounts of 220 ULB s. Audit completed up to the end of Financial Year Audit completed up to the end of Financial Year Audit of Accounts of 24 Universities. Audit completed up to the end of Financial Year Audit of Accounts of 748 institutions like CADA s, UDA s, Library & other Statutory Institutions. 4.1 Audit of Misc Institutions of Financial Transactions of More than Rs. 10 lakhs. To be completed up to the end of Financial Year Audit of Misc Institutions of Financial Transactions of less than Rs. 10 lakhs. To be completed up to the end of Financial Year

7 Sl. No. Section 2: Inter se priorities among key objectives, success indicators and targets Table 1: Format of the Results-Framework Document (RFD) RFD TARGETS OF STATE ACCOUNTS DEPARTMENT -15 Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Achie veme Objectives Maintenance of Accounts: To impart Training to the officers and staff of this department in audit methodologies to improve the quality of audit and to build capacity to improve professionalism in maintenance of accounts and also Financial Management to ensure financial discipline Authorization of Pension : Expeditious settlement of pensionary benefits to retired employees of City / Town Municipalities / Town Panchayats / City Corporations. Weight Actions Success Indicator Unit Weight Out of 120 Officers working in the dept. 1.2 Out of 501 Officers working on deputation. 2.1 Out of 402 Staff working in the Dept. 2.2 Out of 1981 Staff on Deputation. 2.3 Development of HRMS Database Issue of Pension authorization to retired employees of City / Town Municipalities / Town Panchayats / City Corporations. 1. Training imparted to the Officers working in the Department. 2. Training imparted to the officers working on Deputation. 1.Training imparted to the staff working in the Department. 2.Training imparted to the staff working on Deputation. 2.3 Development of HRMS Database PPOs issued to retired employees of City / Town Municipalities / Town Panchayats / City Corporations. Percentage of authorization of pension over pension applications received (as suggested during review meeting of ATFC dt: ) Exce llent Target / Criteria value Very Good Fair Poor Good % 90% 80% 70% 60% nt up to Dec %

8 Section 2: Inter se priorities among key objectives, success indicators and targets Table 1: Format of the Results-Framework Document (RFD) Mandatory Indicators RFD TARGETS OF STATE ACCOUNTS DEPARTMENT -15 Sl. No. Objectives Actions Success Indicators Unit Weights Target / Criteria value Excellent Very Good Good Fair Poor % 90% 80% 70% 60% Achievement up to Dec- 1. Efficient functioning of RFD system 2. Efficient use of IT in the Department 3. Administrative Reforms Timely submission of draft RFD - 15 Timely submission of end results - 15 Timely updation of website contents Simplification of procedures On-time submission On-time submission Date 0 Percentage of Notifications, GOs, Circulars uploaded on the website within one week of issue Number of redundant procedure identified (Based on credible action plan prepared by the department and endorsed by the ATF Committee) 3 % 5-2 -

9 Sl. No. Objectives Section 2: Inter se priorities among key objectives, success indicators and targets 4. Evaluation Developing and Approving TOR. Tools & assigning to agencies. 5. Submission of Reports and Citizen`s Charter. Table 1: Format of the Results-Framework Document (RFD) Mandatory Indicators RFD TARGETS OF STATE ACCOUNTS DEPARTMENT -15 Actions Success Indicators Unit Timely submission of Annual Report. Timely submission of MPIC Development of Citizen`s charter Percentage of expenditure against 1% programme outlay for evaluation On-time submission (Before commencement of budget session of legislature) On-time submission (percentage of preparation and submission of MPIC before 20 th of every month. Uploading the Citizens/ Clients Charter on website. % Weight s Target / Criteria value Excellent Very Good Good Fair Poor % 90% 80% 70% 60% NA* Achievement up to Dec- Date 2 - % NA* Date * Not Applicable

10 Section 2: Inter se priorities among key objectives, success indicators and targets Table 1: Format of the Results-Framework Document (RFD) Mandatory Indicators RFD TARGETS OF STATE ACCOUNTS DEPARTMENT -15 Sl. No. Objectives Actions Success Indicators Uni t Weig hts Target / Criteria value Excellent Very Good Good Fair Poor % 90% 80% 70% 60% Achievem ent up to Dce- 6. Ensuring Compliance to the Financial Accountability Framework. Timely Submission of ATNs on Audit paras of C&AG Timely Submission of ATRs on PAC Reports Percentage of ATNs submitted within due date ( 4months) Percentage of ATRs submitted within due date ( 6months) % 1 NA* - NA* - * Not Applicable

11 Sl. No. Section 3: Trend values of Actual the success Actual indicators Targeted Table 2: Trend Success Value Indicators for Value (Target for Value -15) for Objectives Actions Success Indicator Unit FY12-13 FY13-14 FY14-15 Projected FY15-16 Projected FY16-17 Achieve ment up to Dec- 1 1 Audit of Accounts: Progressively to complete the annual audit of all 6624 Institutions coming under the audit purview of this Department. 1. Audit of Accounts of 5632 GPs. 2. Audit of Accounts of 220 ULB s. Audit completed up to the end of Dec-. Audit completed up to the end of Dec Audit of Accounts of 24 Universities. Audit completed up to the end of Dec Audit of Accounts of 748 institutions like CADA s, UDA s, Library & other Statutory Institutions. Audit completed up to the end of Dec

12 Section 3: Trend values of the success indicators Table 2: Trend Success Indicators (Target -15) Sl. No. Objectives Actions Success Indicator Unit Maintenance of Accounts: To impart Training to the officers and staff of this department in audit methodologies to improve the quality of audit and to build capacity to improve professionalism in maintenance of accounts and also Financial Management to ensure financial discipline. 1.1 Out of 120 Officers working in the Dept. 1.2 Out of 501 Officers working on Deputation. 2.1 Out of 402 Staff working in the Dept. 2.2 Out of 1981 Staff on Deputation. 1. Training imparted to the Officers working in the Department. 2. Training imparted to the officers working on Deputation. 1.Training imparted to the staff working in the Department. 2.Training imparted to the staff working on Deputation. Actual FY Actual FY Target FY Projected FY Projected FY Achieve ment up to Dec

13 Sl. No. Objectives Actions Success Indicator Unit To authorize Pension: Expeditious settlement of pensionary benefits to retired employees of City / Town Municipalities / Town Panchayats / City Corporations. 1. Issue of Pension authorization to retired employees of City / Town Municipalities / Town Panchayats / City Corporations. PPOs issued to retired employees of City / Town Municipalities / Town Panchayats / City Corporations. Actual FY12-13 Actual FY13-14 Target FY14-15 Projected FY15-16 Projected FY16-17 Achieve ment up to Dec- %

14 Section 4: Description and definition of success indicators and proposed measurement methodology Success Indicators Description and Definition Measurement Methodology 1. Number of Institutions programmed for Audit and completed during the financial Year. Involves Audit programming, production of records by the auditee institutions, auditing of accounts records, preparation of draft audit report and issue of reviewed final audit report. Obtaining monthly progress reports and conducting quarterly progress review meetings to monitor the progress achieved as per approved annual audit programme. 2. Number of Trainings conducted and Number of Trainees covered. 3. Number of PPOs issued to retired employees of City / Town Municipalities / Town Panchayats / City Corporations. 1. Recruitment Rules 2011 have been issued to recruit qualified personnel to the Department and also to impart compulsory training to all personnel within a specified period. 2. Training modules have been prepared to suit the requirement of training needs of Officer s and Staff of this Department. 3. Identification of training Institutions is under finalization. This involves timely submission of pension records by the concerned City / Town Municipalities / Town Panchayats / City Corporations as per Rules and scrutiny of proposals and issue of pension authorizations. Trainings imparted to the Officers and Staff. Notification of Training Modules. Notification of identified Training Institutes. Number of Pension cases received and PPOs issued.

15 Section 5: Specific performance requirements from other departments that are critical for delivering agreed results. 1. Rural Development & Panchayath Raj Department : To ensure that the GPs furnish approved Annual Accounts and connected records so that the audit could be conducted within stipulated period. 2. Urban Development Department : (i) The City Corporations, City Municipal Councils, UDAs, Town Municipal Councils, Town Panchayats and Notified Area Committees coming under UD Department have to be instructed to produce the accounts/ records within specific time frame so as to complete the audit on time. (ii) The City / Town Municipalities / Town Panchayats / City Corporations have to be directed to send Pension records to the District Local Audit Circles, 2 months before retirement of the employees so that PPOs could be issued without delay. (iii) The pension authorization in respect of UDAs will be taken up once the matter is settled by the UDD regarding the source of pension fund. 3. Higher Education, Agriculture, Veterinary, Health and Horticulture Departments: Universities have to produce the monthly / annual accounts as per the provisions of the KFC & Karnataka Universities Act.

16 Sl. No. Section 6: Outcome/Impact of activities of Department Table 3: Outcome/Impact of activities of Department Outcome/ Impact 1. Audit of Accounts: Financial accountability through audit. Reduction in avoidable & wasteful expenditure. Improvement in adherence to the codal provisions relating to financial rules and procedures. 2. Maintenance of Accounts: Trained & qualified accounts personnel will facilitate financial discipline and better financial management. Jointly responsible for influencing this outcome/impact with the following organization (s) / departments All Auditee Depts / Institutions viz. RD&PR, UDD & Other Departments. State Government Departments & Other Organisations. Success Indicator(s) 1.Audit completed- No. of institutions. 2.Number of audit paras. 3. Compliance received No. of paras * Minimization of audit observations, timely preparation of Budget, etc. 3. Authorization of Pension : The retired employees of City / Town Municipalities / Town Panchayats / City Corporations will get timely Pensionary benefits All City / Town Municipalities / Town Panchayats / City Corporations Number of PPOs Issued against the cases received ( in %) * Details annexed

17 Annexure-1 Name of the local body Outstanding audit paras as on Paras included during Year Total No. of paras settled Balance Gram Panchayats Urban Local Bodies Universities Other Institutions CADAs, UDAs, etc Total