- The governing act is Gujarat Provincial Municipal Corporation Act, 1949
- Audit Department functions as per Section 105 and 106 of the said Act.
- Chief Auditor is appointed by the Municipal Corporation.
- Staff Pattern :
Chief Auditor - (1)
Senior Auditors - (5)
Auditors - (7)
Asst. Auditors - (7)
Junior Auditors - (34)
Junior Clerks - (49)
Stock Verifiers - (3)
Peons - (9)
- The sanction posts are 115 Employees including Zones, Main Office and Central Store.
- All the payments are subject to pre audit.
- Power Delegation (for pre audit) :
Auditor - Up To Rs.100000
Senior Auditors - Rs.100001 to 500000
Chief Auditor - Rs.500001 and above
1. Pre-Audit of Expenditure side : Deneyadi, PWD, Salary, Pension, Pay Fixation
2. Post-Audit of Revenue side : Wards, Stores, Departments, Zones, Account Books
- Local Fund carries out audit in consultation with C & AG as per Section 108A. Report of
this audit is presented in assembly.
Reforms undertaken:-
1. Introduction of online computerized Bill Inward outward system for all the zones, central stores and main office.
2. Audit Manual prepared for General Circulars, PWD Audit, Service and O&M bills Audit, Bank Book Audit, Revenue Audit, Salary- pay fixation and Pension Audit.
3. Pro-Active Discloser of Audit Department on website of VMC.
4. Annual Audit report is submitted to Standing Committee.
5. Concurrent post audit of Bank Book on regular basis.