FOREST HEADQUARTERS, ODISHA
OFFICE OF THE PRINCIPAL CHIEF CONSERVATOR OF FORESTS & HOFF
ARANYA BHAWAN: BHUBANESWAR 23.
ADVERTISEMENT
No. 854 /10F (CAMPA) 10/2019 Dated : 10-09-2019
Applications from retired personnel dealing with Treasury related
works are invited from eligible candidates for engagement of Consultant in
Forest Department on contract basis with consolidated remuneration as per
No 7022/F dated 17.03.2018.
Office Memorandum of Finance Deptt. No.7022/F 1 This
engagement shall be initially for a period of two years s based on assessment
of performance. The details of engagement viz. eligibility ciriteria,
ation, job chart, qualification, etc. are available in website of Principal
remuneration,
Chief rvator
Conservator of Forests & HoFF, Odisha
/forest.odisha.gov.in
www.odishaforest.in/forest.odisha.gov.in
1. Consultant (one no) Level (11 to 14) under ORSP Rules,2017
Applications along with copies of supporting documents viz. educational
Ex
qualification, experience, etc. may be sent to the Chief Executive Officer,
State Authority, , Compensatory Afforestation Fund, Odisha, O/o the Principal
Chief Conservator of Forest & HoFF, , Odisha Bhubaneswar, Aranya Bhawan,
Pin
Chandrasekharpur, Buhbaneswar Pin-751023.
The last date for receipt of application is 04th October, 2019 at 2.00
PM. Interview will be conducted on 15.10.2019 at 11.30 AM in the office of
the CAMPA Authority. The candidates are to report the office of CAMPA
Authority by 10.30 AM for documents verification.
The Authority reserves all rights to cancel the advertisement and the
process of engagement without assigning any reasons thereof.
Sd/-
Officer
Chief Executive Officer.
State Authority,
Comp. Afforestation Fund,
Odisha.
Annexure-A
The CAMPA authority intends to engage a retired personnel dealing with
Treasury related works in the State Authority of CAMPA. The intending
applicant need be retired treasury personnel as Consultant with maximum
age of 65 years. He /She should have following qualifying aspects in his job
profile.
1. He should have worked as a Senior Assistant/Section
Officer/Establishment Officer in any District treasury for at least 5
years.
2. He should have handled passing of treasury bills for at least 7 years.
3. He must be knowledge in basic computer operation.
4. He should have experience in annual treasury inspection of line
department.
5. He should have knowledge in Cash book, Bill book inspection and
verification.
6. He should be thorough in treasury code and OGFR for financial
discipline.
7. He should have basic knowledge in IFMS transaction.
8. He should be able to prepare the budget.
9. He should be able to guide on Financial Rules, Procurement procedures.
The service conditions for the candidate.
His maximum age permissible shall be 65 years.
He has to attend the office in all working days of the Government.
The remunerations will be paid monthly as applicable vide Office
Memorandum of Finance Department No.7022/F dt 17.3.2018 regarding
engagement of retired Govt. servant.
He will work till the pleasure of the authority. His services will be
terminated with one months notice from either side.
The person will be engaged for two years which will be extended for
another two years if both parties agree.
He shall be engaged as Consultant in CAMPA Cell, O/o PCCF & HoFF,
Odisha. The Section officer of CAMPA Cell will assign the work to the
consultant and the consultant will report the day to day work to the
Section Officer of the wing.
FOREST HEADQUARTERS, ODISHA
INCIPAL CHIEF CONSERVATOR OF FORESTS & HOFF
OFFICE OF THE PRINCIPAL
ARANYA BHAWAN : BHUBANESWAR 23.
(CAMPA) 10/2019 Dated, Bhubaneswar the 10th September, 2019
NIT No. 855 /10F (CAMPA)-10/2019
The State Authority, Compensatory Afforestation Fund, Odisha invites
Proposals in sealed cover from the Chartered Accountants empanelled with
C&AG (Comptroller and auditor General of India) to conduct Internal Audit of
Compensatory Afforestation Fund Management and Planning Authority
under State CAMPA, Odisha. Details of the
(CAMPA) activities undertaken under
provisions in RFP are available at www.odishaforest.in and www.odisha.gov.in
their proposal along
(All Tenders Section). Interested CA firms should submit their
with other related documents as per RFP addressed to the Chief Executive
Officer, State Authority, Compensatory Afforestation Fund, Odisha, O/o the
Bhubaneswar
PCCF & HoFF, Odisha, Aranya Bhawan, chandrasekharpur, Bhubaneswar-
04
751023 on or before 04.10.2019 by 01.00 PM.
Sd/-
Chief Executive Officer,
State Authority, Compensatory
Afforestation Fund, Odisha.
INVITING REQUEST FOR PROPOSAL (RFP) FOR INTERNAL AUDITOR
The Chief Executive Officer, State Authority, Compensatory Afforestation Fund, Odisha, O/o
the Principal Chief Conservator of Forests & HoFF, Odisha invites proposals from the
Chartered Accountants empanelled with C&AG (Comptroller and Auditor General of India)
with an average minimum turnover of Rs. 20 Lakh per annum for the last three years to
conduct Internal Audit of the CAMPA (Compensatory Afforestation Fund Management and
Planning Authority) works in the Head Office and all executing Divisions/Circles ( List in the
Annexure). The selected auditor shall conduct an assessment of the adequacy of the Project
Management, Financial Management, and Procurement Procedures including internal
controls thereof and to submit the reports as specified in Terms of Reference (ToR). The
auditor shall provide the information timely reports on the financial aspects of the project to
enable the Implementing Officers as well as State Authority of Compensatory Afforestation
Fund, Odisha to take corrective measures, wherever necessary.
The interested parties must provide the proof of information indicating that they are
qualified to perform the services along with the following on or before 04.10.2019 at 1.00
PM in a sealed envelope super-scribed "Tender for Internal Audit" to the address as
mentioned below. In addition, details of the Firm, Address, Phone no , email id may also be
provided for further correspondence.
Address for Communication & Submission of Sealed Tender:
Chief Executive Officer,
State Authority, Compensatory Afforestation Fund, Odisha
O/o the Principal Chief Conservator of Forests & HoFF, Odisha,
Aranya Bhawan, Chandrasekharpur, Bhubaneswar-23,
Phone-0674-2302036
Email: campa.pccfodisha@gmail.com
Technical bid will be opened in the presence of Consultants on the same day at
04.10.2019 at 4.00 PM. The financial bid of the eligible Firms will be opened
subsequently with due intimation to the eligible firms.
Based on the eligibility criteria as mentioned in the RFP, the applicant agency will be
selected. State Authority of Compensatory Afforestation Fund, Odisha reserves its right to
cancel/modify this tender at any stage without assigning any reason. For any further
clarifications, please write to the Chief Executive Officer, State Authority Compensatory
Afforestation Fund, Odisha in email at campa.pccfodisha@gmail.com
Chief Executive Officer,
State Authority, Compensatory Afforestation Fund, Odisha
O/o the Principal Chief Conservator of Forests & HoFF, Odisha
Terms of Reference (ToR) for the Chartered Account Firms applying for undertaking
half yearly concurrent audit of accounts records at the State Authority of
Compensatory Afforestation Fund, Odisha for the year 2009-10 to 2017-18.
1. Background:
State CAMPA-Orissa (Compensatory Afforestation Fund Management and Planning
Authority) has been constituted on 14.08.2009 in consonance with the guidelines issued
on 21.07.2009 by the Government of India, Ministry of Environment and Forests and
Hon'ble Supreme Court's Judgment dated the 10th July 2009. The Compensatory
Afforestation Fund Act, 2016 has been enacted on Aug 3rd 2016 and the Compensatory
Afforestation Fund Rules, 2018 have been notified on 10th August, 2018. State
Compensatory Afforestation Fund has been created under Section 4(1) of the Act under
interest bearing Public Account of the State. State Fund will receive monies from the
following sources.
a) Unspent balance of all monies by Adhoc Authority.
b) 90% of all monies collected by State and placed under Adhoc Authority along with
interest accrued thereon.
c) All monies realized from User Agencies by the State towards CA, ACA, PCA, NPV,
Catchment Treatment Plan, etc.
d) Funds recoverable from User Agencies for area diverted within protected areas.
e) Grant-in-aid, loans, gifts or donations received by State Authority.
"State Compensatory Afforestation Fund Management and Planning Authority" or State
Authority has been constituted by a notification in the Official Gazette. The State Authority
has a Governing Body, Steering Committee, Executive Committee and a Chief Executive
Officer to look into the day to day functioning of the Authority. Different bodies of the State
Authority have been notified by the State Government. The State Government has notified
the head in which monies are to be deposited. Monies received for CA, ACA, PCA, CATP
etc. are to be utilized for the said purpose. Monies received towards NPV are to be utilized as
per the approved APO.10% of the amount realized from User Agencies is to be transferred to
National Fund. The procedure for utilization of CAMPA funds in the state is notified by the
State Government on 27.06.2019. State CAMPA fund realized under NPV comprises money
realized towards Net Present Value (NPV) has to be utilized through an approved Annual
Plan of Operations. The major activities are furnished hereunder:
i) Assisted Natural Regeneration
ii) Artificial Regeneration
iii) Silvicultural operation in forests
iv) Protection of plantations and forests
v) Pest and disease control in forests
vi) Forest fire prevention and control
vii) Soil and Moisture Conservation measures, Improvement of wildlife habitat.
viii) Rejuvenation of forest cover in non-forest land in wildlife corridor
ix) Establishment and maintenance of rescue centres and veterinary treatment to
wild animals
x) Voluntary relocation of villages from protected area
xi) Supply of fuel wood saving cooking devices
xii) Management of biological diversity and resources
xiii) Strengthening Forest & Wildlife related infrastructure, Capacity Building etc.
xiv) Establishment and maintenance of modern nurseries
xv) Promoting conservation and sustainable use of biological diversity,
documentation etc
xvi) Purchase and maintenance of equipments for communication and information
technology
xvii) Construction and maintenance of inspection paths, forest roads, fire lines,
watch towers etc.
xviii) Construction of residential and office buildings for the front line staff.
xix) Engagement of local people for assisting Forest Deptt. for protection of forest
and Wild life.
xx) Survey and mapping of forest areas
xxi) Monitoring and evaluation
xxii) Publicity and awareness
xxiii) Production and distribution of Quality Planting Material at subsidized price
xxiv) Forest Certification
For further information, the provisions of the Campa Act and Rules can be referred.
2. OBJECTIVE OF INTERNAL AUDIT
The objectives of internal audit are as follows:
Check accuracy and authenticity of records presented by Implementing Offices
Ascertain that accounting policies are followed as per plans/rules
Analyse & improve internal checking system
Evaluate the procurements being done.
Facilitate prevention and detection of mis-statements
Examine safeguarding of asset
Provide new suggestions
To evaluate adequacy of internal control system
To ensure compliance of laid down policies, procedures, accounting and financial
reporting documented in Financial Management Manual of the project
Internal audit provides project management with timely information and
recommendations on financial management aspects to enable the management to
take corrective measures, wherever necessary, in due time.
3. SCOPE OF AUDIT
The overall scope of Internal Audit in State Authority of Compensatory Afforestation
Fund, Odisha will include:
a) Enable the auditor to confirm compliances with Financial Management Guidelines
followed in the State Authority of Compensatory Afforestation Fund, Odisha.
b) Enable the auditor to confirm compliance with Financial Management Guidelines laid
down for the projects implemented through various Implementing Offices.
c) Provide CAMPA Authority with timely and real time information on Financial
Management aspects of the project, including internal controls, compliance with
financing agreements and need for improvement and to enable follow-up action. This
will involve regular and frequent visits to different Forest offices to check adherence
with internal control requirements including bank reconciliations, timely
maintenance of books/accounting software and accuracy of reporting, physical
progress etc.
4. STANDARDS
The audit will be carried out in accordance with the Engagement and Quality Control
Standards promulgated by the Institution of Chartered Accountants of India (ICAI). The
auditor should accordingly consider materiality when planning and performing the audit to
reduce audit risk to an acceptable level that is consistent with the objective of the audit.
Although the responsibility for preventing irregularity, fraud, or the use of credit proceeds
for purposes other than as defined in the legal agreement remains with the borrower, the
audit should be planned to have a reasonable expectation of detecting material mis-
statements in the project financial statements.
5. GENERAL
The auditor should be given access to all legal documents, correspondences, financial
manual, procurement manual, Central/State Government guidelines and any other
information associated with the CAMPA activities and deemed necessary by the auditor.
6. FINANCIAL TRANSACTIONS (Areas need to be checked by Internal Auditor)
A. Internal Audit of the State Authority of Compensatory Afforestation Fund, Odisha
shall be conducted on half yearly basis to
i) Review of operations at Office of the State Authority, Head offices and other
Implementing offices and to assure whether the operations are conducted
economically and efficiently.
ii) That proper books of account/operation of accounts is maintained as per
prevailing rules and procedures.
iii) To add value to improve the efficient management of CAMPA Fund.
iv) Timely adjustment of the advances paid to suppliers/staff/sub-disbursers/ etc
if any.
v) Checking cash book in regular intervals.
vi) The payment vouchers are supported by proper supporting documents.
vii) Whether the expenditure has been booked in proper head of account.
viii) That an appropriate system of accounting and financial reporting exists, on
the basis of which claims are prepared and submitted for reimbursement.
ix) Adequate records are maintained regarding assets created and assets
acquired by the State Authority of Compensatory Afforestation Fund, Odisha
and Implementing Offices including details of cost, identification and location
of assets.
x) The Internal auditor shall provide /update regarding any changes made in
accounting standards and ensure its implementation.
xi) Whether appropriate procurement procedures followed.
B. Internal audit of each Implementing Offices (IO) should be conducted on half yearly
basis for each APO. It should be carried out in accordance with the Internal Auditing
Standards of Institution of Chartered Accountants of India (ICAI), and will include
such substantive and control tests as the Internal Auditor considers necessary under
the circumstances.
The internal auditor will conduct an assessment of the adequacy of the project
Financial Management system, including internal controls. This would include
aspects such as:
a) Whether appropriate controls as specified by the Financial Management
Manual (FMM), General Financial Rules (GFRs) and other relevant
Central/State Government notifications are operating satisfactorily. The
auditor should suggest methods for improving weak controls or creating them
where these controls do not exist.
b) That proper books of account/operation of accounting software as laid down
in the Financial Management Manual and adequate documentation is being
maintained timely and accurate reporting for State Authority activities.
c) That an adequate system is in place to ensure that goods, works and services
are being procured in accordance with the procurement procedures
prescribed for the CAMPA. The audit should report by exception any such
cases found where these guidelines are not followed.
d) That an appropriate system of accounting and financial reporting exists, on
the basis of which claims are prepared and submitted for reimbursement.
e) Adequate records are maintained regarding assets created and assets
acquired by the project, including details of cost, identification and location of
assets.
f) Timely adjustment of the advances paid to suppliers/staff/etc if any.
g) Checking cash book in regular intervals.
h) The payment vouchers are supported by proper supporting documents.
i) Whether the expenditure has been booked in proper head of account.
j) Payment of taxes to government authorities in time, such as professional tax,
Income tax, GST and TDS.
k) The expenditure should be checked as per permissible and non-permissible
list issued by State Authority. Verifying compliance with the recommendation
of the internal audit report of the previous period(s) and provide comments
thereon.
7. TIMING AND COVERAGE
Internal audit will be carried out on a half yearly basis in the Campa State Authority
Office, and will include State Authority of Compensatory Afforestation Fund, Odisha and
Implementing Offices (IOs). The Internal Audit firm will submit an Audit Schedule of
different Implementing Offices in advance after due discussion.
8. REPORTING
In addition to detailed internal audit report, the auditor should provide an Executive
Summary highlighting critical issues which require the attention of the Chief Executive
Officer of the State Authority of Compensatory Afforestation Fund, Odisha and the status of
action on the previous recommendations. In addition to the division wise reporting, a
consolidated state report has to be prepared half yearly wise.
9. PERIOD OF APPOINTMENT
The present contract is for two financial years, for two Annual Plan of Operations. It
can be further extended for another two years on the basis of the performance. For
Completed Project Audit will be on the Project basis and for other projects, it will be for half
yearly basis.
10. AUDIT FEES AND OUT OF POCKET EXPENSES FOR THE ASSIGNMENT
1. The Audit Fee of Rs.20,000/- plus GST per year/APO will be paid for each Division.
2. The Firm has to keep one auditor in the State Authority Office on a continuous basis
to oversee the expenditures of all the divisions, Head Offices, State Authority Office and
to coordinate the financial transactions and reporting of different implementing
officers. For this an amount of Rs. 30,000/- plus GST for 1 (one) per month will be paid.
3. The amount stated in 1 & 2 shall be finalized as per the lowest bid.
4. These fees are exclusive of all expenses of Boarding, Lodging, Conveyance and all out
of pocket expenses in connection with the Audit. TA/ DA and expense related to travel
outside Bhubaneswar for official purpose only, shall be reimbursed in such cases
where arrangements are not being made by the concerned Divisions. The eligible rate
is as per equivalent class of officers of Govt. of Odisha.
5. To claim reimbursement, the Internal Auditor/member of the audit Team needs to
submit the Travel Expense Claim along with the relevant bills/ vouchers, boarding
passes, tickets and hotel bills and approval from the authorized approving authority
within two weeks from the date of return from the trip.
6. Submission of hotel bills is mandatory with the Travel Expense Claim.
7. For local travel during official visit within Bhubaneswar, they will make their own
arrangements.
8. Team members should have their own laptops and other peripherals including
mobile phone.
9. The audit team will be provided minimum facilities for accommodation in the
divisions wherever it is feasible and possible.
11. SELECTION CRITERIA FOR AUDITORS
1. Appointment of Auditors:
The auditors will be appointed as per the selection procedure of this RFP and for a period
of two years in accordance with the guidelines of the State Authority of Compensatory
Afforestation Fund, Odisha. The re-appointment depends on the performance and his
reconfirmation to work as per TOR.
2. Eligibility Criteria:
i. The firm must be empanelled with C&AG, without which the application of the
firm would not be considered.
ii. The applicant firm is Independent of the entity to be audited.
iii. The audit firm is not the incumbent Internal Auditor of the State Authority and
Implementing Offices.
iv. No partner of the audit firm or any qualified employee of the firm is related to any
member of the Governing Body/Executive Committee/ Relative would mean
husband, wife, brother, or sister or any lineal ascendant or descendant.
v. Neither the firm nor its Partners or Associates have any interest in the business of
the State Authority and Implementing Offices.
vi. The audit will not be done by a person who was either an employee in the
projector a partner/employee of the retiring auditor, unless such person is
employed with the firm for at least one year.
vii. Preference will be given to the CA firm having Head office/ Branch office at
Bhubaneswar.
viii. Firms must qualify following minimum criteria:
Sl.
Particulars Minimum Criteria
No
Number of Full Time Partners associated with the firm
with at least one being a Fellow CA having more than
1. 3 (Three)
5years experience in (As per Certificate of ICAI as on
1.1.2019)
Turnover of the firm
2. Rs 20 Lakhs
(Average annual in last three financial years)
3. No. of Years of Firm Existence 10 Years
No. of assignments of Internal Audit of Corporate/Sate
PSU/Govt. Companies except Bank Branch Audit having
4. 2 (Two)
a turnover of not less than Rs 25 crores in the last 5
years.
No. of assignments: Experience of audit of section 8
Companies having funds for utilisation more than
5. 2 (Two) years
Rs.500 crores (other than Audit of Charitable
Institutions & NGOs) in the last 5 years.
3. SUPPORTING DOCUMENTS FOR ELIGIBILITY CRITERIA
Following supporting documents must be submitted by the firm along with the
technical proposal:
i. A self-attested copy of the latest empanelment intimation letter issued by the
C&AG.
ii. A certificate from the firm to the effect that no partner of the firm has been
found guilty of professional/other misconduct by the Institute of Chartered
Accountants of India under the First or Second Schedule of the Chartered
Accountants Act, 1949 or is one against whom disciplinary sanction orders have
been passed by the Public Companies Accounting Oversight Board. In case the
firm has such partners, the firm provides details of such partners and certifies
that they will not be associated with the audit in any manner.
iii. A Declaration signed by an authorized partner of the audit firm verifying that
the applicant is independent of the entity to be audited that they have no
relationship with the entity to be audited (in particular, the auditor should not
be employed by, serve as director for, or have any financial or close business
relationship with the entity during the period(s) covered by the audit or
immediately thereafter for a period of two years).
iv. A self-attested copy of the latest firm constitution certificate issued by the ICAI
(this certificate shall also act as evidence for verifying the Date of Constitution
of the firm). This certificate should not be older than 30 days as on the date of
the RFP.
v. A copy of the audited balance sheet and Profit & loss statement for the last
three years, income tax return for three years.
vi. A copy of the appointment letters from the audited organizations including the
commencement and completion of the assignment.
4. Procedure for Selection of Firm
1. The selection will be done using Quality-cum-Cost Based System (QCBS) process, 70
percent weightage would be given to the technical evaluation and 30 percent
weightage would be given to financial bid. The firm securing highest mark in the
QCBS process would be awarded the assignment. However, in case of more than one
firm securing the same mark, then the selection would be made on the marks secured
in the Technical Evaluation. The firm securing highest mark in the Technical
evaluation would be selected. Again, if there is a tie in the Technical mark, then the
firm having highest average turnover in last 3 (three) years i.e 2015-16, 2016-17 and
2017-18 would be selected for the assignment.
2. The firms should submit their Technical and Financial bids in separate sealed
envelopes and both the envelops are to be packed inside one sealed envelope
indicating `Technical Proposal' and `Financial Proposal' on top of the respective
envelops. The Financial Proposal is also to be marked as `DO NOT OPEN WITH
TECHNICAL PROPOSAL'. Similarly, the outer envelope is to be superscripted with
`Request for Proposal for Concurrent Audit 2019-20 TO BE OPENED ONLY IN THE
PRESENCE OF THE AUDIT COMMITTEE'.
A. Technical bid
The firm should submit Technical bids having criteria on the following areas basing
on which evaluation of bids will be made. The supporting documents with reference
to the claims made in the technical bid should be submitted along with the technical
bid.
EVALUATION CRITERIA FOR SELECTION OF AUDIT FIRM
Sl. Max
Evaluation Criteria
No Marks
1 Number of Partners (5 marks each partners)Maximum up to 3partner 15
Number of Professionally semi Qualified Staff( CA Inter/CMA Inter)
2 20
CA Inter/CMA Inter each 4Marks Maximum5no's staff.
Turnover for the last three years
3 More than 15 lakhs and up to 20 Lacs-5 marks for each year, more than 15
20Lacs-5 marks
Number of Internal Audit of State PSU's or Govt. recognized
4 Organizations undertaking during last 5 years 10
(5 marks for each assignment, maximum Two year)
5 Experience in Number of Audit in organization under Section 8 of 20
Company Act 2013 undertaken during the last 5 years.(10 marks for
each assignment, maximum 2 assignments)
Number of World Bank Project Audits/ or similar externally Aided
6 Project Audit ** undertaken during the last 5 years 10
(5 marks for each assignment, maximum Two assignments
7 Head Office of the Firm in Bhubaneswar 10
* The audit firms must be empanelled with the C&AG and eligible for major audits.
B Financial Bid
The firm obtaining score more than 70 marks in Technical Bid shall qualify for Financial Bid.
For each Division an amount of Rs.20000 per APO has been fixed. Firms applying for the
assignments are to submit the financial bid in a separate envelop stating the cost per APO
per Division.
In addition, in the Campa State Authority office, an Auditor has to be stationed to oversee the
works in the State Authority and coordinate with the Divisions. An amount of Rs. 30000 is
fixed per month. The Firms are to submit the bid stating clearly their cost per month.
The firm shall quote the audit fee with reference to audit fee mentioned above separately for
Head Office of State Authority, O/o The PCCF (WL), OFSDP, Circle Office and Implementing
Divisions.
12. OTHER TERMS AND CONDITIONS
i. The CA firm shall depute at least two semi qualified CA's headed by a qualified CA to
conduct the audit of Head Offices and Implementing Offices.
ii. The payment of audit fees will be made after the submission of Internal audit reports
satisfactorily in line with Audit objectives and Terms and conditions.
iii. Nothing shall be extra towards improvement and corrective suggestions /assistance
in preparation of Annual accounts, being made by the internal auditors.
iv. The State Authority of Compensatory Afforestation Fund, Odisha shall not be liable
for any type of payments to be made by the firm to the employees/internal auditors
deployed to conduct the Internal Audit.
v. The contract can be terminated /concluded even at an earlier date, after serving one
month notice by either side.
vi. No advance payment will be made on any account, however prorate payment of the
fee would be paid on submission of Audit Report.
vii. The audit will be conducted during the office hours of the Implementing Offices.
viii. State Authority of Compensatory Afforestation Fund, Odisha shall not be responsible
for any additional liability of the staff of CA Firm like PF/ESI or other statutory
benefit. State Authority of Compensatory Afforestation Fund, Odisha shall not be
liable for any compensation under the workman compensation Act.
ix. The Staff of CA Firm will be bound by rules of discipline and will make entries in the
visitors register maintained at the reception of the Head Office or any of its
implementing offices.
x. Any dispute if raised shall be referred to State Authority of Compensatory
Afforestation Fund, Odisha and decision of the State Authority of Compensatory
Afforestation Fund; Odisha shall be final and binding.
SUGGESTED FORMAT OF INTERNAL AUDIT REPORT
Part A: Brief details of the Auditee and Audit:
a. Name and address of the Auditee:
b. Names of Office bearers:
c. Name/s of Audit Team Members:
d. Days of audit :
e. Period covered in the previous audit :
f. Period covered in the current audit:
Part B: Executive Summary:
The Executive Summary should normally cover the following items:
a. Objectives of audit
b. Methodology of audit
c. Status of implementation of the financial management system
d. Status of compliance of previous audit reports, including major audit observations
pending compliance
e. Key areas of weaknesses that need improvement, classified into the following areas:
i. Disallowance of expenditure as per the World Bank rules
ii. Procedural Lapse
iii. Accounting Lapse
iv. Accounting books & records not maintained.
f. Recommendations for improvements
Executive Summary to include the following format:-
Auditee's Agreed
Para Implications Recommendations
Observations with risks Comments/ Timeline for
No. involved for improvement
Agreed Action compliance
Part C: Compliance to previous Audit Reports:
In this part, provide status of compliance with previous reports and detail pending
audit observations.
The views of the auditee should also be mentioned. In case there is any difficulty or problem
in resolution of audit findings, these should be clearly highlighted.
Part D: Serious Observations:
In this part, provide details of serious audit observations, such as ineligible expenses,
major lapses in internal controls, systemic weaknesses, procurement procedures not
followed, incorrect information submitted for reimbursements, difference between cash
drawn and expenditure reported, procedural lapse, accounting lapse, accounting books &
records not maintained etc.
Part E: Other Observations:
Observations that are not serious in nature, but nonetheless require the attention of
the Project should be detailed in this part.
Part F: Executive Summary and Suggestions/Recommendations:
Provide an Executive Summary of the observations mentioned in Part C and D along
with suggestions/recommendations. Provide specific recommendations on internal control
and systemic weaknesses. In addition to audit reports, the auditor will provide a report to
State Authority (CAMPA) highlighting findings during the period under review. This will be
in the form of a consolidated Audit Report, which will inter-alia include:
a) Comments and observations on the financial management records, systems and
controls that were examined during the course of the review.
b) Deficiencies and areas of weaknesses in systems and controls and recommendation
for their improvement.
c) Compliance with covenants in the financing agreement and comments, if any, on
internal and external matters affecting such compliance.
d) Matters that have come to attention during the review and might have a significant
impact on the implementation of the CAMPA Activities.
e) Any special review procedures required of a compliance nature.
f) Any other matters that the auditor considers pertinent.
*******
Annexure
List of Field Functionaries/Implementing Agencies under State CAMPA, Odisha with
concerned DDOs/Ranges functioning under their control
Sr. Name of Implementing Agency No. of Name of DDO/
Units
No. Division
1 2 3 4
1 Regional Chief Conservator of DFO, Angul
Forests, Angul
DFO, Athagarh
DFO, Athamalik
DFO, Dhenkanal
DFO, Cuttack
DFO, Satakosia WL
DFO, Mahanadi WL, Nayagarh
WPO, Angul
2 Regional Chief Conservator of DFO, Khordha
Forests, Bhubaneswar
DFO, Nayagarh
DFO, City Forest
DFO, Chandaka WL
DFO, Chilika WL
DFO, Puri WL
DFO, Rajnagar WL
DFO, Bhadrak WL
WPO, Bhubaneswar
3 Regional Chief Conservator of DFO, Kalahandi(N)
Forests, Bhawanipatna
DFO, Kalahandi (S)
DFO, Khariar
DFO, Subarnapur
DFO, Bolangir
DFO, Sunabeda WL
WPO, Bhawanipatna
4 Regional Chief Conservator of DFO, Boudh
Forests, Berhampur
DFO, Ghumsur (S)
DFO, Ghumsur (N)
DFO, Parlakhemundi
DFO, Berhampur
DFO, Phulbani
DFO, Balliguda
WPO, Bhanjanagar
5 Regional Chief Conservator of DFO, Rayagada
Forests, Koraput
DFO, Koraput
DFO, Malkangiri
DFO, Nawarangapur
DFO, Jeypore
WPO, Koraput
6 Regional Chief Conservator of DFO, Baripada
Forests, Baripada
DFO, Karanjia
DFO, Rairangpur
DFO, Balasore WL
Dy. Director, STR
WPO, Balasore
7 Regional Chief Conservator of DFO, Rourkela
Forests, Rourkela
DFO, Sundergarh
DFO, Bonai
DFO, Deogarh
DFO, Keonjhar
DFO, Keonjhar WL
W.P.O, Keonjhar
8 Regional Chief Conservator of DFO, Sambalpur
Forests, Sambalpur
DFO, Jharsuguda
DFO, Rairakhol
DFO, Bargarh
DFO, Hirakud (WL)
DFO, Bamra (WL)
W.P.O, Sambalpur
9 Chief Conservator of Forests, DFT,OFRC, Angul
Training & Development, Cuttack
DCF,FTS, Champua
DCF,FTS, G Udayagiri
DCF,FTS,BBSR
State Silva,BBSR
Silva,Rayagada
10 Other DCF (Hqrs) O/O PCCF,Odisha
PCCF (WL) & CWLW, Odisha
PCCF (Projects)- cum-
PD,OFSDS
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