Audit

• 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

• Audit Procedure

1. Pre-Audit of Expenditure side : Deneyadi, PWD, Salary, Pension, Pay Fixation
2. Post-Audit of Revenue side : Wards, Stores, Departments, Zones, Account Books

Reforms undertaken:-
o Introduction of online computerized Bill Inward outward system for all the zones, central     stores and main office.
o 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.
o Pro-Active Discloser of Audit Department on website of VMC.
o Annual Audit report is submitted to Standing Committee.
o Concurrent post audit of Bank Book on regular basis.

•   Audit Report FY 2021-22
•   Audit Report FY 2020-21
•   Audit Report FY 2019-20
•   Audit Report FY 2018-19
•   Audit Report FY 2017-18