Mira Bhayandar Municipal Corporation

Preface : -       

The Chief Auditor's Department of Mira Bhayandar Municipal Corporation is responsible for performing all duties as prescribed under Rule 5 of Chapter 3 of Schedule "D", in accordance with Section 105 (1) and Section 106 of the Maharashtra Municipal Corporation Act.

✅ Preliminary Audit: Conducting audits of expenditure incurred by all departments within the Municipality.

✅ Post (Ex-Post) Audit: Verifying and auditing deposited amounts after transactions are completed.

✔ The Audit Department has established a structured framework for documentation, record-keeping, training, and feedback.
✔ Responsibilities and authorities for each position have been clearly defined, with a detailed and precise description of each subject across all departments.
✔ Due to its structured approach and completion of quality procedures, the Audit Department was awarded the ISO 9001:2015 International Certification on 14/12/2022.

Working Officer / Employee Information:- 

Duties and functions of officers and employees :-  

Number of posts sanctioned as per the scheme 2019

1

Chief auditor

Deputation

(1)

·      To perform all the duties prescribed under Rule 5 of Chapter 3 of Schedule “D” as per the provisions of Section 105(1) and Section 106 of the Maharashtra Municipal Corporation Act .

·      To perform other duties under Section 47 of the Maharashtra Municipal Corporation Act .

·      To examine the accounts of the Municipal Corporation and submit the audit report to the Hon'ble Standing Committee.

·      Auditing the amounts spent from the municipal funds.

·      To conduct audits as directed by the Municipal Corporation or the Standing Committee regarding the audit of the Municipal Corporation and by the Transport Committee regarding the audit of the Transport Fund.

·      Controlling the work of officers/employees in the department

·      Reviewing confidential reports of officers/employees of the department.

.      To act as the First Appellate Officer under the Right to Information Act - 2005.

Deputy Chief Auditor

·       To carry out audit work as per the provisions of the Maharashtra Municipal Corporation Act.

·     Preparing annual audit draft reports of departmental and office records.

·       To control the work as per the orders of the Hon'ble Auditor General regarding the annual audit reports of departmental and office records.

·       To act as Public Information Officer under the Right to Information Act – 2005 .

·       To perform other duties as assigned by the Auditor General.

3

·     To carry out audit work as per the provisions of the Maharashtra Municipal Corporation Act.

·     To act as an Information Officer under the Right to Information Act – 2005 .

·     To review daily letters received in the department , government correspondence.

·     To perform other duties as assigned by the Auditor General.

·     Organizing camps for compliance with audit objections.

·     Preparation of Final Report( FR) of the excluded objections.

·      Scrutinize/inspect the payments and proposals of the assigned departments and submit them to the seniors for further action.  

Audit Officer(Retd.)

(Post Audit)

·       To conduct audit under the control of the Chief Auditor as per Sections 105 and 106 of Maharashtra Municipal Corporation .

·       Conducting post-audit of each financial year in various departments of the Municipal Corporation and registering objections regarding irregularities and submitting draft objections to the Auditor General for approval. Also, verifying the balance sheet with the annual report as per the statement of amounts due and receivables and registering objections regarding the differences.

·       To submit information on the action taken to the Hon. Standing Committee as per the orders of the Hon. Auditor General regarding the annual audit reports of departmental and office records and to correspond with them.

·      Prepare audit objection compliance remediation camp program and accordingly check the remediation compliance of audit objections and propose for further action.

·      Preparing a final report of excluded objections.

·     Preparing a projected schedule for annual audits.

.      Preparing an estimated schedule of audit work. 

·       Assisting seniors in examining revenue accounts and preparing annual reports as per the provisions of the Maharashtra Municipal Corporation Act.

·       Organizing a camp regarding the reports prepared by the Audit Office. Also taking action to ensure compliance from the concerned department.

·     To perform other duties as assigned by the Auditor General. 

·         Recording payments and proposals in the incoming and outgoing journal.

·         To bring the daily correspondence received in the department to the attention of the Chief Auditor and inform the concerned officers for further action.

·         Act under the Right to Information Act – 2005. Acting as Public Information Officer.

·         Performing other tasks assigned by superiors.

·        To review daily letters received in the department , government correspondence . 

Clerk

·       Recording payments and proposals in the incoming and outgoing journal.

·       To bring the daily correspondence received in the department to the attention of the Chief Auditor and inform the concerned officers for further action.

·       Performing other tasks assigned by superiors.

·       Carrying out all the department's work through computers.

·       To type up the objections proposed by the Audit Officer (Retired) after auditing the accounts.

·       Typing the annual audit report.

·       Typing half-time

·       Typesetting of statement/trespass sheet.

·       Keeping a record of omitted objections and updating them.

· Carrying out all computer tasks related to Post Audit .

·       To publish and update the approved annual report from the office of the Auditor General , Local Funds on the Municipal Corporation's website.

• Maharashtra Municipal Corporation Act

• Maharashtra Municipal Council Accounts Code, 2013

• Employee Guide

• Maharashtra Civil Services (Leave, Pay, Suspension and Dismissal, Disciplinary Offences, etc.) Rules, 1981

• Public Works Manual

• Rate list issued by the Maharashtra Government from time to time

• Rules, regulations, bye-laws, standing orders, etc. from various departments of the Municipal Corporation.

• Office orders issued by the Hon'ble Auditor General and other officers of the department from time to time

Circular :-

✔ Monthly Camps are organized to ensure the prompt submission of pending paragraphs in the Local Fund, Accountant General, and Audit Reports.

📌 Camps Organized Till Date:

• ✅ 100 Camps conducted till March  2025

Audit Report :-

       The audit reports for the financial years 2018-19  , 2019-20, 2020-21  and  2021-22 have been published. 
       Audit work for the year 2022-23 is underway. 

Notable Achievements  :-

In the financial year 2022-23, the department has received the international certification ISO 9001:2015 on 14/12/2022 . 

Local Accounts Fund Audit Report:-

Internal Audit Report:- 

Other Information :- 

>> Regarding the contract agreements made with private contractors appointed by the Municipal Corporation_037