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AUDIT PROCEDURES OF THE INSTITUTION

Internal Audit
  • Carried out by a Chartered Accountant appointed by the Government of Puducherry (Department of Higher Education).
  • Provides suggestions and instructions for proper maintenance of accounts.
  • Verified account details are forwarded for external audit.
External Audit
  • Conducted by the Comptroller and Auditor General (CAG) of Tamil Nadu and Puducherry.
  • The audited reports are examined for compliance.
Audit Objections & Rectifications
  • Any audit objections are rectified by the Accounts Department.
  • An Action Taken Report (ATR) with explanations is submitted to the Finance Committee.
  • The report is then sent to the Auditor for final approval.
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