CALENDAR OF TRAINING PROGRAMME 2018-19 latest.pdf · Calendar of Training Programmes 2018-19...

CALENDAR

OF

TRAINING

PROGRAMME

2018-19

Regional Training Institute. Kolkata


Calendar

of

Training Programmes

2018-19

Regional Training Institute Kolkata

Indian Audit and Accounts Department

3rd MSO Building, CGO Complex, 5th Floor (‘A’ Wing)

DF Block, Salt Lake, Sector-I, Kolkata-700 064.

Tel No.: (033) 2321 3907/6708 FAX: (033) 2321 6709.

E-mail: [email protected]

mailto:[email protected]


Preface I am pleased to present our Calendar of Training Programme (COTP) for 2018-

19. This year’s calendar has been prepared as per the requirement of user offices as

well as in accordance with the directions and instructions of Headquarters. The

Calendar has been programmed with an objective of developing skilled and efficient

workforce which in turn results in realization of departmental objectives. Our user

offices have recently recruited large number of Auditors. We have also designed

comprehensive training programme in this Calendar for these fresh Auditors.

Our Institute is designated as Knowledge Centre in Audit of Local Bodies’,

‘Audit of Railways’ and ‘Compliance Audit’. As per our mandate in these areas,

besides organising training courses, we develop and disseminate quality reading

materials, organise Workshops and Seminars throughout the year.

I am grateful to all our stakeholders i.e. Regional Advisory Committee of this

Institute, Training Division, other RTIs and User Offices for guiding, supporting and

encouraging our endeavour. I also thank the faculty and staff of this Institute as they

have worked untiringly to achieve the goal.

I welcome feedback and suggestion that you may have to help us improve our

service.

Sd/-

Sandeep Singh Principal Director


Contents SL.

No. Particulars Page No.

1 Profile 1

2 Calendar of Training Programme for General Courses 8

3 Calendar of Training Programme for Information Technology Courses 22

4 Course contents - General Courses 35

5 Course contents - Information Technology Courses 45

6 Resource Profile 55

7 Achievements 60

8

Best Practices 68


Profile

1


2


3

Introduction Regional Training Institute, Kolkata, started functioning initially as a Regional Training Centre at Park Street, Kolkata-700 016 from April 1998 under the administrative control of the Principal Director of Audit, Eastern Railway. The Regional Training Centre was upgraded to Regional Training Institute (RTI) in January 1999. An exclusive Principal Director for RTI took over charge from October 2003 and since April 2005, the Institute has been functioning presently at 3rd MSO Building, CGO Complex, 5th floor, ‘A’ Wing, DF Block, Salt Lake, Sector-I, Kolkata-700064.

Regional Advisory Committee (RAC)

The Director General of Commercial Audit & Ex-Officio Member, Audit Board-I, Kolkata, is the Chairperson of the RAC and Principal Director, Regional Training Institute, Kolkata acts as Member Secretary of the RAC. The full composition of the Regional Advisory Committee for the RTI, Kolkata, as notified by the office of the Comptroller and the Auditor General of India, is as follows:

1. Accountant General (G&SSA), West Bengal, Kolkata.

2. Accountant General (A&E), West Bengal, Kolkata

3. Accountant General (E&RSA), West Bengal, Kolkata

4. Director General of Audit, Central, Kolkata

5. Director General of Commercial Audit & Ex-Officio Member, Audit Board-I, Kolkata

6. Principal Director of Commercial Audit & Ex-Officio Member, Audit Board-II, Kolkata

7. Principal Director of Audit, Ordnance Factories, Kolkata

8. Principal Director of Audit, Eastern Railway, Kolkata

9. Principal Director of Audit, South Eastern Railway, Kolkata

10. Principal Director of Audit, Railway Production Units and Metro Railway, Kolkata

11. Principal Director, Regional Training Institute, Kolkata (Member Secretary)

12. Representative from Headquarters office


4

Jurisdiction

The Institute caters to the training needs of all IA & AD offices located in Kolkata. Moreover, we cater to the training needs on the topics related to office of Principal Director of Audit, Northeast Frontier Railway, Maligaon, Guwahati and Office of the Directorate of Audit, Govt. of Tripura, Agartala, Tripura and the offices of Financial Advisor & Chief Accounts Officer, Eastern Railway and South Eastern Railway. The list of user offices as notified by the Office of Comptroller and the Auditor General of India is as follows:

1. Accountant General (G&SSA), West Bengal, Kolkata [PAG(G&SSA) ].

2. Accountant General (A & E), West Bengal, Kolkata [AG (A&E) ].

3. Director General of Audit, Central, Kolkata including Branch at Port Blair [PDA (C)].

4. Accountant General (E&RSA), West Bengal, Kolkata [AG(E&RSA)]

5. Principal Director of Audit, Ordnance Factories, Kolkata including Branch at Kolkata [PDA (OF)].

6. Principal Director of Audit, South Eastern Railway, Kolkata [ PDA (SER) ].

7. Principal Director of Audit, Eastern Railway, Kolkata [ PDA (ER) ].

8. Principal Director of Audit, Railway Production Units & Metro Railway, Kolkata including Branch at Burdwan

[PDA (RPU & MR)].

9. Principal Director of Audit, Northeast Frontier Railway, Guwahati [PDA(NFR) ].

10. Director General of Commercial Audit & Ex-Officio Member, Audit Board-I, Kolkata including Branch at

Kolkata [MAB-I].

11. Principal Director of Commercial Audit & Ex-Officio Member, Audit Board, Ranchi Branch at Durgapur [MAB-I].

12. Principal Director of Commercial Audit & Ex-Officio Member, Audit Board-II, Kolkata [MAB-II].

13 Principal Director of Commercial Audit & Ex-Officio Member, Audit Board-IV, New Delhi, Branch at Kolkata

[MAB-IV].

14. Principal Director of Audit, Scientific Department, New Delhi Branch at Kolkata [PDA (SD)]

15. Post & Telecommunications Audit Office, Kolkata [P&T (AU)].


5

Knowledge Centre

In December 2003, RTI Kolkata was designated as Centre of Excellence (now re-

designated as Knowledge Centre) for training on ‘Local Bodies Audit’ by the

Comptroller & Auditor General of India.

In April 2011 and in August 2012, this Institute has also been designated as Centre of

Excellence (now re-designated as Knowledge Centre) for development of capacity

and skill and assimilation and dissemination of auditing methodologies in the areas

of ‘Railway Audit’ and ‘Compliance Audit’ respectively.

The Comptroller & Auditor General of India, in December 2003, designated the RTI,

Kolkata as a Centre for Excellence in training in the areas of accounting and auditing

in Local bodies. As a Nodal Centre, Regional Training Institute, Kolkata had in the

past prepared Structured Training Modules on ‘Audit of Gram Panchayat’ and ‘Audit

of Panchayat Samiti and Zilla Parishad’, ‘Audit of Urban Local Bodies’ and

‘Certification Audit of ULBs’. This was a collaborative exercise involving the Local

Bodies Wing of the Headquarters office, the Accountant General (Receipt, Works

and Local Bodies Audit), West Bengal, the Department of Panchayats and Rural

Development, Government of West Bengal, the State Institute of Panchayats and

Rural Development, Government of West Bengal, the Commissioner & ex-officio,

Principal Secretary, Finance (Internal Audit), Government of West Bengal,

Directorate of Local Bodies, Government of West Bengal, Institute of Local

Government and Urban Studies (ILGUS), State Urban Development Agency (SUDA)

and Non-Government Organizations (NGOs) like Mazdoor Kishan Shakti Sangathan,

Rajasthan and Parivartan, New Delhi. The training modules on ‘Audit of Gram

Panchayats’ and ‘Audit of Panchayat Samiti and Zilla Parishad’ were also translated

into vernacular Bengali and nearly 3825 copies were distributed to the user Audit

offices, Department of Panchayats and Rural Development, Directorate of Local

Bodies and State Institute of Panchayats and Rural Development West Bengal. Till

date, this Institute has trained a total of 1009 officers in the Centre of Excellence

(now re-designated as Knowledge Centre) area as follows:

No. of IA&AD officials trained in GP & ZPPS matters: 637

No. of Panchayat officials trained in GP & ZPPS matters: 49

No. of IA&AD officials trained in ULB matters: 253

No. of Municipal officials trained in ULB matters: 70

Total 1009

Regional Training Institute, Kolkata has also circulated relevant reading materials on

local governance including proceedings of Seminars/Workshops held by it in digital

form.


6

At present, this Institute focuses on knowledge in the designated field of

specialization i.e. Local Bodies Audit, Railway Audit and Compliance Audit which

include both sector specific knowledge and auditing methodologies and takes

initiative to develop/modify the courseware to disseminate the same to the field

offices under its jurisdiction.

As a part of endeavours under Knowledge Centre on Local Bodies Audit, this

Institute has taken up a project with the Institute of Cost Accountants of India,

Kolkata Chapter as partner to develop benchmarking tools for PRIs. A study report

on benchmarking tools has been developed on the basis of different financial as well

as non-financial ratios of PRI area. Eminent experts from different spheres, having

rich experience in concerned field, Department of Panchayats & Rural Development,

Govt. of West Bengal, Institute of Social Science, Kolkata Wing and Rural Extension

Centre, Viswa-Bharati University are associated with this project. The project is now

completed and the findings conveyed to the Headquarters ,New Delhi.

Capacity Building For State PRI Officials -

Being ‘Knowledge Centre’ on Audit and Accounts of Local Bodies, this Institute has

so far trained and/or organised seminars for Officials of local self-governments of

West Bengal, Assam and Tripura in this Institute. These are in addition to those

relating to Railway Audit and Compliance Audit.


7

Calendar Of

Training Programme

For General Courses

2018-19


8


9

General Courses at a Glance 2018-19

Sl. No.

Group Course Title No. of

courses

Course duration (working

days)

Total slots allocated

01. Administration Establishment Matters including CRs, DPCs, APARs etc.

1 5 22

02. Management Management Development Programme 1 6 13

03.

Preparatory and Pre-

examination

Regional Language Training (Bengali) 1 5 12

04. Advance Training on Regional Language (Bengali)

1 03 15

05. Training on newly recruited Divisional Accountants (Phase-I and Phase-II)

2 40 00

06. Pre-examination Revenue Audit Training 1 23 0

07. Pre-examination SAS Training Group-I 1 5 20

08. Pre-examination SAS Mock Test Group-I 1 5 20

09. General Right to Information Act and Court Cases 1 2 23

10. Companies Act 2013 1 3 38

11. New Compliance Audit Guideline 1 3 33

12 Ethics & Values in Public Governance 01 03 16

Training of Trainer 01 03 17

13 Overview of IFMS 1 3 15

14

Audit

Performance and Thematic Audit (New Guidelines)

2 8 37

15 Audit of Public Works & Projects and Tender & Contracts

2 10 45

16 Analysis of Financial Statement 1 03 16

17 Audit of PAOs including AC DC bills and Budget & its Control

1 03 19

18 Detecting Fraud while Auditing 1 04 21

19 Drafting of Audit Memos, IRs, DPs including Regulation on Audit & Accounts 2007

2 06 50

20 Audit of Finanace & Appropriation Accounts including PFMS, Govt. Accounting System (GASAB) and FAAM Guidelines.

02 10 33


10

Sl. No.

Group Course Title No. of

courses

Course duration (working

days)

Total slots allocated

21 Audit Brief Introduction to Ind_AS and Accounting

Standards for SAOs to AAOs 01 03 22

22 Risk Based Audit Approach & Statistical Sampling

01 03 27

23 Awareness of ISSAIs including Internal Control Evaluation Manual

01 03 22

24 Audit Evidence & Reporting including Audit Quality Management Framework(AQMF)

01 03 21

25 Audit of GST & VAT including GSTN 02 10 65

26 Performance Audit of RSBY and Coal 01 04 25

27 Audit of Public Private Partnership 01 03 16

28 Environmental Auditing 01 03 15

29 Financial Attest Audit Manual including Financial Audit of Autonomous Bodies

01 04 33

30 Audit of Urban Local Bodies including Property Tax

01 05 15

31 Treasury Inspection 01 06 Awaited

32 Scheme

Audit

Audit of Schemes like IAY,NSAP,TSC,MGNREGS,RIDF,NRHM,MSDP,MPLAD & BEUP in PRIs,etc including 14th

Finance Commission 3rd & 4th SFC

1 05 15

33 Railways

Audit of Railway Finance and Appropriation Accounts including Railway Works for SAOs to AAOs

(All India Programme)

01 05 14

TOTAL 39 207 755


11

General Courses 2018-19 Sl. No.

Programme Title Duration (Working days)

Period Slots Allocation

From To Office Slots Total

April 2018

01 Audit of Schemes like IAY,SBM,MGNREGS, NRHM,MSDP, MPLAD & BEUP in PRIs, etc including 14th

Finance Commission 3rd & 4th SFC

5 02.04.18 06.04.18 PAG(G&SSA) 15 15

02 Companies Act 2013 SAOs to AAOs, Audit of Railway PSUs and General Checks to be exercised while auditing the Accounts of Companies.

03 17.04.18 19.04.18 PAG(G&SSA) 08 38

AG(E&RSA) 09

DGA (Central) 10

PDA (ER) 02

PDA (SER) 01

PDA (RPU&MR) 01

DGCA MAB-I 04

PDCA MAB-IV 02

DIR P&T Audit 01

03 Establishment Matters including APAR, Promotion, Rosters, DPC etc. for Sr. AOs to Sr. Ar./Ar./ Sr. Acctt./ Acctt.

05 23.04.18 27.04.18 AG (A&E) 02 22

PAG (G&SSA) 08

AG (E&RSA) 02

DGA (Central) 03

PDA (ER) 02

PDA (SER) 01

PDCA MAB-IV 01

PDA (SD) 01

DIR P&T Audit 02


12

Sl. No.




May 2018

04 RTI Act including Court Cases For Sr.Ars to SAOs

02 08.05.18 09.05.18 DGCA MAB-I 01 23

PDCA MAB-II 01

PDA (SER) 01

PAG (G&SSA) 06

AG(A&E) 02

AG (E&RSA) 03

DGA (Central) 03

PDA (ER) 01

PDCA MAB-II 02

PDCA MAB-IV 01

PDA (SD) 01

DIR P&T Audit 01

05 Regional Language

(Bengali)

05 14.05.18 18.05.18 PAG (G&SSA) 12 12

AG (A&E) Awaited

06 Workshop on Drafting of Audit Memos, IRs & DPs including Regulation on Audit & Accounts 2007 for SAOs to Sr. Ars.

03 22.05.18 24.05.18 PAG (G&SSA) 11 21

AG (E&RSA) 04

DGA (Central) 05

DIR P&T Audit 01


13

Sl. No.




June 2018

07 Pre-examination Revenue Audit Training (RAE-10)

05 04.06.18 08.06.18 PDA(RPU&MR)

DGCA MAB-I

Other office slots awaited


08 11.06.18 20.06.18 Slots awaited


10 21.06.18 04.07.18 Slots awaited

10 Detecting Fraud While Auditing including Summoning of Official /Records of IA&AD by Police and Vigilance. For AAOs to SAO

04

04.06.18

07.06.18

PAG (G&SSA) 09 21

AG(A&E) 02

AG (E&RSA) 02

DGA (CENTRAL) 02

PDA (ER) 02

PDA (SER) 01

PDCA MAB-IV 01

PDA (SD) 01

DIR P&T Audit 01

11

Awareness of ISSAIs and Internal Control Evaluation Manual For SAOs to AAOs

03

12.06.18

14.06.18

PAG (G&SSA) 06 22

DGA (CENTRAL) 03

AG(E&RSA) 04

PDA (ER) 02

PDA (SER) 02

PDA(RPU&MR) 01

PDA (SD) 02

DIR P&T Audit 01

PDCA MAB-IV 01

12 Performance Audit and Thematic Audit for

SAOs to AAOs

04 25.06.18 28.06.18 PAG (G&SSA) 05 18

AG (E&RSA) 02

DGA(C) 04

PDA (ER) 01

PDA (SER) 01

PDA (RPU&MR) 01

DGCA MAB-I 02

PDA(NFR) 01

PDCA MAB-IV 01


14

Sl. No.




Ju ly 2018

13 Audit of Urban Local Bodies

05 02.07.18 06.07.18 PAG(G&SSA) 15 15


05 16.07.18 20.07.18 PAG(G&SSA) 10 23

AG (E&RSA) 02

DGA (CENTRAL) 02

PDA(OF) 01

PDA(RPU&MR) 01

PDA (SER) 01

PDA (NFR) 02

DGCA MAB-I 02

PDA (SD) 01

DIR P&T Audit 01

15 Audit of GST & VAT including GSTN

05 23.07.18 27.07.18 PAG(G&SSA) 04 32

AG(A&E) 05

AG(E&RSA) 16

DGA ( C ) 03

PDA (SER) 01

DGCA MAB-I 01

PDCA MAB-IV 01

DIR P&T Audit 01

16 Pre-examination SAS Training-Group-I

05 09.07.18 13.07.18 DGA (C ) 20 20

17 Pre-examination SAS Mock Test -Group-I

05 16.07.18 20.07.18 DGA (C ) 20 20


15

Sl. No.

Programme T i t le Duration (Working days)

Per iod S lots Al loc at ion

From T o Off i c e S lots Total

August 2018

18 Training of newly recruited Divisional Accountants Batch – I, Phase – I

20 01.08.18 30.08.18 AG(A&E) Awaited Awaited

19 New Compliance Audit Guideline

03 20.08.18 23.08.18 PAG (G&SSA) 10 33

AG (E&RSA) 20

PDCA MAB-IV 01

PDA (SD) 02


16

Sl. No.




September 2018

20 Training of newly recruited Divisional Accountantst Batch – I, Phase – II

20 03.09.18 28.09.18 AG(A&E) Awaited Awaited

21 Financial Attest Audit Manual & Financial Audit of Autonomous Bodies for SAOs to AAOs

04 03.09.18 06.09.18 PDA(G&SSA) 11 33

AG (E&RSA) 06

DGA (CENTRAL) 07

PDA(ER) 02

PDA(RPU&MR) 01

DGCA MAB-I 04

PDCA MAB-IV 01

PDA (SD) 01

22 Performance Audit of RSBY and Coal

04 11.09.18 14.09.18 PDCA MAB-II 25 25

23 Workshop on Drafting of Audit Memos, IRs & DPs including Regulation on Audit & Accounts 2007 for SAOs to Sr. Ars.

03 17.09.18 19.09.18 PAG (G&SSA) 10 29

AG (E&RSA) 10

DGA (Central) 04

PDA (OF) 01

PDA(RPU&MR) 01

PDCA MAB-IV 01

PDA (SD) 01

DIR P&T Audit 01

24 Audit of GST & VAT including GSTN

05 24.09.18 28.09.18 PAG(G&SSA) 03 33

AG(A&E) 05

AG(E&RSA) 16

DGA ( C ) 04

PDA (SD) 01

DGCA MAB-I 01

PDA (ER) 01

PDA (RPU) 01

PDCA MAB-IV 01


17

Sl. No.




Oc tober 2018

25 Analysis of Financial Statement For SAOs to AAOs

03 08.10.18 10.10.18 PAG(G&SSA) 02 16

PDA(CENTRAL) 08

PDA (OF) 02

PDA(ER) 02

PDA (SD) 01

DIR P&T Audit 01


05 08.10.18 12.10.18 PAG(G&SSA) 04 16

AG (A&E) 10

AG(E&RSA) 01

PDA(ER) 01

27 Risk Based Audit Approach & Statistical Sampling in Audit For SAOs to AAOs

3 24.10.18 26.10.18 PAG(G&SSA) 07 27

DGA(C) 03

AG(A&E) 10

AG(E&RSA) 01

PDA(OF) 02

PDA (SER) 02

PDCA MAB-IV 01

DIR P&T Audit 01


18

Sl. No.




November 2018

28 Environnemental Audit For SAOs to AAOs

03 14.11.18 16.11.18 PAG (G&SSA) 04 15

DGA (C) 02

AG(E&RSA) 01

PDA (ER) 02

PDA (SER) 01

PDA (RPU&MR) 01

PDA (NFR) 01

PDA(SD) 02

DIR P&T Audit 01

29 Performance Audit and Thematic Audit for SAOs to AAOs

04 12.11.18 15.11.18 PAG (G&SSA) 05 19

AG (E&RSA) 01

DGA(C) 05

PDA (ER) 01

PDA (SER) 01

PDA (RPU&MR) 01

DGCA MAB-I 02

PDA(NFR) 01

DIR P&T Audit 01

PDA (SD) 01

30 Brief Introduction to Ind_AS and Account ing Standards for SAOs

to AAOs

03 26.11.18 28.11.18 DGA (C) 06 22

AG (E&RSA) 05

PDA(ER) 02

DGCA MAB-I 04

PDCA MAB-II 01

PDCA MAB-IV 02

DIR P&T Audit 02


19

Sl. No.




Dec ember 2018

31 Advance Training in Bengali

03 03.12.18 05.12.18 PAG(G&SSA) 15 15

32 Over view of IFMS 03 03.12.18 05.12.18 AG(A&E) 13 15

AG (E&RSA) 02


05 10.12.18 14.12.18 PAG (G&SSA) 11 22

AG (E&RSA) 02

DGA (C) 03

PDA(RPU&MR) 01

PDA(NFR) 02

DGCA MAB-I 02

DIR P&T Audit 01

January 2019

34 Audit of Public Private Partnership

03 08.01.19 10.01.19 AG (E&RSA) 03 16

PDA (ER) 02

PDA (SER) 01

DGCA MAB-I 06

PDCA-MAB-II 02

PDA(SD) 02

35 Audit of PAOs including AC DC bills and Budget & its Control

03 14.01.19 16.01.19 DGA (C) 08 19

PAG(G&SSA) 08

AG(A&E) 01

PDA(SD) 01

DIR P&T Audit 01

36 Ethics & Values in Public Governance

03 21.01.19 23.01.19 PAG (G&SSA) 08 16

DGA (C) 02

AG(A&E) 01

PDA(ER) 02

PDA(SER) 01

PDA(SD) 02


20

Sl. No.




February 201 9

37 Audit Evidence & Reporting including Audit Quality Management Framework(AQMF)

03 05.02.19 07.02.19 PAG (G&SSA) 06 21

DGA (C) 04

AG(E&RSA) 02

PDA (ER) 04

PDA (SER) 01

PDA (RPU&MR) 01

PDA (SD) 01

DIR P&T Audit 02

38 Audit of Railway Finance and Appropriation Accounts including Railway Works for SAOs to AAOs

05 11.02.19 15.02.19 PDA (ER) 02 14

PDA (SER) 03

PDA (NFR) 08

PDA (RPU & MR) 01

39 Training of Trainer 03 18.02.19 20.02.19 PAG (G&SSA) 05 17

DGA (C) 02

AG(A&E) 02

AG(E&RSA) 02

PDA(OF) 01

PDA(ER) 01

PDA(SER) 01

PDA (SD) 02

DIR P&T Audit 01

Marc h 2019


05 04.03.19 08.03.19 PAG(G&SSA) 04 17

DGA (C ) 01

AG (A&E) 10

PDA(ER) 01

DIR P&T Audit 01

41 Management Development Programme

06 11.03.19 18.03.19 PAG (G&SSA) 04 13

AG (E&RSA) 02

DGA (Central) 03

DGCA MAB-I 02

PDCA MAB-IV 01

PDA (SD) 01

42 Treasury Inspection 06 25.03.19 30.03.19 AG (A&E) Awaited


21

Calendar Of Training Programme

For Information Technology

2018-19


22


23

Courses at a glance (IT Courses) 2018-19

Sl.

No. Group Course Title

Minimum

Proficiency

No. of

courses

Course

duration

(working

days)

Total

slots

allocated

01. Basic IT

Course

#MS Word, Excel,

PowerPoint &

Outlook (Subject

to approval of

HQrs)

Nil 1 7/7 20

02. GSTN 1 3/3 Awaited

03.

Database

Advanced MS

Excel

Knowledge in

Windows, MS

Office

4 5/20 77

04. MS Access

Knowledge in

Windows, MS

Office

3 5/15 42

05. MS Access with

VB

Knowledge in

Windows, Word &

Excel of MS Office

2 10/20 30

06.

Audit

using IT

Oracle PL SQL

(11G

Environment)

Working

knowledge of

Windows, MS

Office and Basic of

Database

2 10/20 36

07. Oracle Developer

Working

knowledge of

Oracle PL SQL

2 10/20 23

08. Oracle DBA

Working

knowledge of

Oracle PL SQL

2 10/20 24


24

Sl.

No. Group Course Title

Minimum

Proficiency

No. of

courses

Course

duration

(working

days)

Total

slots

allocated

09.

IT Audit

IDEA

Proficiency in

Windows, MS

Office

5 5/25 77

10. IT Audit (Theory)

Currently working

or likely to work in

IT Audit Team

2 5/10 30

11. IT Audit

(Practical)

For participants

who attended in

IT Audit (Theory)

in the COTP year

2017-18

2 10/20 30

12. Auditing in IT

Environment

For AAOs to Sr.

AOs 5 6/30 76

13. Data Extraction

and Analysis

Proficiency in

Windows, MS

Office

1 3/3 17

14.

Information

System backup

policy and

Recovery

Proficiency in

Windows, MS

Office

1 3/3 21

15. Data Analytics Basic IT

Knowledge 2 5/10 28

16.

Other

GPMS and IFMS Nil 1 5/5 10

17.

Refreshers course

with concept of

IFMS and its

impact on

accounting

Nil 1 3/3 19

Training on newly

recruited

Divisional

Accountant

Nil 1 8/8 18.

19.

Pre-examination

SAS Training

(Mock Test)

Nil 1 5/5

TOTAL 39 247 560


25

#Subject to approval of Headquarters Office.

Sl.

No. Program Title

Duration

(Working

days)



Lab – I

April 2018

01. Oracle PL SQL

(11G

Environment)

10 09.04.18 20.04.18 AG (A&E) 01 19

AG (G&SSA) 06

AG (E&RSA) 02

DGA (Central) 05

DGCA MAB-I 01

PDA (SD) 01

PDA (ER) 01

PDA (RPU) 01

P&T Audit Office 01

02. IDEA 05 23.04.18 27.04.18 AG (A&E) 01 15

AG (G&SSA) 04

AG (E&RSA) 02

DGA (Central) 02

PDA (SER) 01

DGCA MAB-I 01

PDCA MAB-II 04

May 2018

03. Oracle

Developer

10 07.05.18 18.05.18 AG (A&E) 04 12

AG (G&SSA) 04

DGA (Central) 02

PDA (SER) 01

PDA (SD) 01

04. Auditing in IT

Environment

06 21.05.18 26.05.18 AG (G&SSA) 03 15

AG (E&RSA) 01

DGA (Central) 09

DGCA MAB-I 01

P&T Audit Office 01


26

Sl.

No. Program Title

Duration

(Working

days)



June 2018 05. IT Audit

(Practical)

10 04.06.18 15.06.18 AG (A&E) 02 15

AG (G&SSA) 04

AG (E&RSA) 03

DGA (Central) 01

PDA (ER) 01

PDA (SER) 01

DGCA MAB-I 01

PDA (SD) 01

P&T Audit Office 01

July 2018 06. Oracle DBA 10 09.07.18 20.07.18 AG (A&E) 04 12

AG (G&SSA) 04

DGA (Central) 02

PDA (SER) 01

PDA (SD) 01

07. Auditing in IT

Environment

06 23.07.18 28.07.18 AG (G&SSA) 03 16

DGA (Central) 09

PDCA MAB-IV 01

PDA (OF) 01

PDA (SD) 01

P&T Audit Office 01

August 2018

08. IDEA 05 06.08.18 10.08.18 AG (A&E) 02 15

AG (G&SSA) 04

AG (E&RSA) 02

DGA (Central) 01

PDA (ER) 01

PDA (RPU&MR) 01

PDCA MAB-II 03

PDCA MAB-IV 01


27

Sl.

No. Program Title

Duration

(Working

days)



August 2018 09. Data Analytics 05 27.08.18 31.08.18 AG (G&SSA) 05 14

AG (A&E) 03

AG (E&RSA) 05

DGA (Central) 01

September 2018

10. Oracle PL SQL

(11G

Environment)

10 03.09.18 14.09.18 AG (A&E) 02 17

AG (G&SSA) 05

AG (E&RSA) 02

DGA (Central) 06

DGCA MAB-I 01

PDA (SD) 01

11. Auditing in IT

Environment

06 24.09.18 29.09.18 AG (G&SSA) 03 15

DGA (Central) 10

PDA (SER) 01

PDA (SD) 01

October 2018 12. IDEA 05 08.10.18 12.10.18 AG (A&E) 01 15

AG (G&SSA) 04

AG (E&RSA) 02

DGA (Central) 02

PDA (OF) 01

PDCA MAB-II 04

PDA (SD) 01

13. GSTN 03 29.10.18 31.10.18 AG (E&RSA) Awaited

November 2018 14. IDEA 05 12.11.18 16.11.18 AG (A&E) 02 16

AG (G&SSA) 04

AG (E&RSA) 02

DGA (Central) 02

PDA (ER) 01

PDCA MAB-II 03


28

Sl.

No. Program Title

Duration

(Working

days)



PDA (SD) 01

P&T Audit Office 01

15. GPMS & IFMS 05 26.11.18 30.11.18 AG (G&SSA) 10 10

December 2018 16. Oracle DBA 10 03.12.18 14.12.18 AG (A&E) 02 12

AG (G&SSA) 04

AG (E&RSA) 01

DGA (Central) 01

PDA (SER) 01

PDA (ER) 01

PDA (RPU&MR) 01

PDA (SD) 01

17. Auditing in IT

Environment

06 17.12.18 22.12.18 AG (G&SSA) 03 15

DGA (Central) 10

PDA (SER) 01

PDA (SD) 01

January 2019 18. IDEA 05 07.01.19 11.01.19 AG (A&E) 01 16

AG (G&SSA) 04

AG (E&RSA) 02

DGA (Central) 02

PDA (OF) 01

PDA (SER) 01

DGCA MAB-I 01

PDCA MAB-II 04

19. Data Analytics 05 14.01.19 18.01.19 AG (G&SSA) 05 14

AG (A&E) 02

AG (E&RSA) 05

DGA (Central) 02


29

Sl.

No. Program Title

Duration

(Working

days)



February 2019 20. IT Audit

(Practical)

10 04.02.19 15.02.19 AG (A&E) 03 15

AG (G&SSA) 04

AG (E&RSA) 03

DGA (Central) 01

PDA (SER) 01

DGCA MAB-I 01

PDCA MAB-IV 01

PDA (SD) 01

21. Auditing in IT

Environment

06 18.02.19 23.02.19 AG (G&SSA) 03 15

DGA (Central) 10

PDA (SER) 01

PDA (SD) 01

March 2019 22. Oracle

Developer

10 04.03.19 15.03.19 AG (A&E) 03 11

AG (G&SSA) 04

AG (E&RSA) 01

DGA (Central) 01

PDA (SER) 01

PDA (SD) 01


30

Sl.

No. Program Title

Duration

(Working

days)



Lab – II

Apri l 2018 01 Advanced MS

Excel

05 16.04.18 20.04.18 AG (A&E) 05 26

AG (G&SSA) 06

AG (E&RSA) 08

DGA (Central) 04

PDA (ER) 01

PDA(RPU) 01

PDA (SD) 01

May 2018 02. MS Access 05 07.05.18 11.05.18 AG (G&SSA) 08 14

DGA (Central) 04

PDA (SER) 01

DGCA MAB-I 01

03. IT Audit

(Theory)

05 21.05.18 26.05.18 AG (A&E) 02 15

AG (G&SSA) 04

AG (E&RSA) 03

DGA (Central) 01

PDA (ER) 01

PDA (SER) 01

DGCA MAB-I 01

PDA (SD) 01

P&T Audit Office 01

June 2018 04. MS Word,

Excel,

PowerPoint &

Outlook

07 04.06.18 12.06.18 AG (E&RSA) 18 20

PDA (OF) 02


31

Sl.

No. Program Title

Duration

(Working

days)



Ju ly 2018 05. MS Access with

Visual Basic

10 02.07.18 13.07.18 AG (G&SSA) 06 15

AG (E&RSA) 02

DGA (Central) 04

PDA (0F) 01

PDA (SER) 01

PDA (SD) 01

06. Pre-

Examination

SAS Mock Test

05 16.07.18 20.07.18 DGA (Central)

August 2018

07. MS Access 05 06.08.18 10.08.18 AG (A&E) 01 14

AG (G&SSA) 07

DGA (Central) 04

PDA (RPU&MR) 01

P&T Audit Office 01

September 2018 08. Advanced MS

Excel

05 10.09.18 14.09.18 AG (G&SSA) 06 17

AG (E&RSA) 04

DGA (Central) 04

PDA (OF) 01

DGCA MAB-I 01

PDA (SD) 01

October 2018 09. Computer

training for Newly recruited Divisional Accountant

08 03.10.18 12.10.18 AG (A&E)

November 2018 10. MS Access 05 12.11.18 16.11.18 AG (A&E) 01 14

AG (G&SSA) 08

DGA (Central) 03

PDA (SER) 01

DGCA MAB-I 01


32

Sl.

No. Program Title

Duration

(Working

days)



December 2018 11. Advanced MS

Excel

05 10.12.18 14.12.18 AG (A&E) 01 17

AG (G&SSA) 06

AG (E&RSA) 03

DGA (Central) 03

PDA (SER) 01

PDA (RPU&MR) 01

PDCA MAB-IV 01

P&T Audit Office 01

January 2019 12. IT Audit

(Theory)

05 07.01.19 11.01.19 AG (A&E) 03 15

AG (G&SSA) 04

AG (E&RSA) 03

DGA (Central) 01

PDA (SER) 01

DGCA MAB-I 01

PDCA MAB-IV 01

PDA (SD) 01

January 2019 13. Information

System Backup

Policy and

recovery

03 28.01.19 30.01.19 AG (A&E) 05 21

AG (G&SSA) 04

AG (E&RSA) 02

DGA (Central) 05

PDA (ER) 01

PDA (RPU) 01

PDCA MAB-IV 01

P&T Audit Office 02

Admin-PC

Highlight

Admin-PC

Sticky Note

IT Cell -1 Computer Cell-1 Record-1 Entt-2


33

Sl.

No. Program Title

Duration

(Working

days)



February 201 9 14. MS Access with

Visual Basic

10 04.02.19 15.02.19 AG (G&SSA) 07 15

AG (E&RSA) 01

DGA (Central) 03

PDA (0F) 01

PDA (SER) 01

PDA (SD) 01

P&T Audit Office 01

15. Refresher

course with

concept of

IFMS and its

impact on

Accounting

03 19.02.19 21.02.19 AG (G&SSA) 15 19

AG (E&RSA) 04

March 2019

16. Data Extraction

and Analysis

03 05.03.19 07.03.19 AG (G&SSA) 13 17

AG (E&RSA) 04

17. Advanced MS

Excel

05 11.03.19 15.03.19 AG (G&SSA) 06 17

AG (E&RSA) 04

DGA (Central) 03

PDA (OF) 01

PDA (SER) 01

DGCA MAB-I 01

P&T Audit Office 01


34

Course Contents General Courses


35


36

Course Title: Workshop on Drafting of Audit Memos, Inspection Reports and Draft Paragraphs Including Regulation on Audit & Accounts.

Day Forenoon Session

10:30 hrs. to 11:45 hrs. – 12:00 hrs. to 13:15 hrs. Afternoon Session

14:15 hrs. to 15:30 hrs. –15:45 hrs. to 17:00 hrs.

I

Introduction Reporting Standards – MSO(Audit) standard Paragraph 7.3.1 to 7.3.61 Overview of Regulation on Audit & Accounts-2007.

Exercises on drafting of Audit Memos

» Each group of participants will study the case and write a draft of Audit Memo.

Discussion on drafts furnished by groups

II

Introduction to drafting of Inspection Report

» Reporting Standards

» General Layout

» Important points that can form the subject matter of comments

» Instructions to be followed

Exercise on Drafting of Inspection Reports

» Each group of participants will study the case and write a draft of Inspection Report

Exercise on Drafting of Inspection Reports


Discussion on exercises furnished by groups

Application – finding out the shortcomings, if any, and how these can be overcome.

III

Introduction to drafting of Draft Paragraph (DP)

» Reporting Standards

» Objectives

Exercise on Drafting of Draft Paragraph (DP)


Exercise on Drafting of Draft Paragraph (DP)


Discussion on exercises furnished by groups

Application – finding out the shortcomings, if any, and how these can be overcome.

Course Title: Financial Attest Audit Manual.


10.30 hrs. to 11.45 hrs – 12.00 hrs. to 13.15 hrs. Afternoon Session

14.15 hrs. to 15.30 hrs. –15.45 hrs. to 17.00 hrs.

I Introduction and nature of Financial Attest Audit. Auditing Standard & Audit Materiality.

II Overview of Audit Process and Audit Sampling & risk assessment

Planning for financial attest audit in the context of Government Accounts.

III

Understanding the entity, Internal Control and Internal Audit. Supervision and review of financial audit & Quality Assurance mechanism.

Conducting a Financial Attest Audit.

Course Title: Detecting Fraud while Auditing Day Forenoon Session

10.30 hrs. to 11.45 hrs. – 12.00 hrs.to 13.15 hrs. Afternoon Session

14.15 hrs. to 15.30 hrs. – 15.45 hrs. to 1 17.00 hrs.

I

Introduction Understanding Fraud

Preventing Fraud & Corruption Internal Controls Role of different players

o Role of management o Role of Audit

II

IT Fraud Detecting Fraud and Corruption

Audit standards

Manual provisions and Instructions

Difference between detecting fraud and forensic auditing

III Identifying Red Flags in major areas of fraud. Case studies to Identify Red Flags

Fraud Awareness at Audit Planning Stage Assessing Risk - -A Case Study


37

IV An Overview of Cyber Fraud & Cyber Laws in India. Vigilance about Fraud at Audit Execution Stage

- A case Study on evidence gathering

V Case studies on fraud Case studies on fraud

Course Title: Audit of Public Works & Project

DAY Forenoon Session 10.30 hrs. to 11.45 hrs & 12.00 hrs to 13.15 hrs

Afternoon Session 14.15 hrs. to 15.30 hrs. & 15.45 hrs. to 17.00 hrs.

I

Different kind of PW Works. Preparation of Estimates. Preliminary estimates on the basis of survey plan. Importance of the Survey plan in preparation of the Preliminary estimates. Provision in the Preliminary estimates for probable escalation in cost.

Detailed Estimates- basis of preparation - difference between Preliminary and Detailed estimates. Schedule of rates- Scheduled items- non-scheduled items- analysis rates. Provision for contingencies in different kinds of works. Recasting of estimates- supplementary estimate- Revised estimate. Addition, alterations and substitution of items – analysis of rates.

II

Administrative approval, Technical Sanction, Financial sanction. Budget provision, Allotment of Fund, letter of Credit. Notice Inviting Tender- Procedure- Competent Authority. Opening of Tenders- preparation of comparative statement. Acceptance of Tenders- procedure, comparative statement- competent authority, Types of contracts. Important provisions of standard forms of tenders.

Supply of Departmental Materials, Material at site Account, Stock suspense, Issue rate, Recovery rate. Recovery on penal rate, payment at part rate, payment of different kinds of advances to contractor.

III Execution of Road Works- Kinds of Roads. Different stages of execution of National Highways.

Different stages of execution of State Highways. Different stages of execution of District Roads and Village Roads.

IV

Details of Process of taking measurements. Recording of measurements in Measurement Books- Sources of entries. Quantitative calculation including taking of Stock measurement.

Preparation of RA & Final Bills, Consumption Statement- Excess quantity statement. Ad-interim payment, adjustment of advances, payment of escalation.

V

Case studies on Execution of Road Works. Case studies on Measurement of Works, payment of escalation etc.

Case studies on Survey, planning, estimation & rate analysis. Case studies on provision of Funds. Tender formalities, contractual provision, procurement and issue of materials.

Course Title: Financial Audit of Autonomous Bodies.

Day Forenoon Session 10.30 hrs. to 11.45 hrs – 12.00 hrs. to 13.15 hrs.

Afternoon Session 14.15 hrs. to 15.30 hrs. – 15.45 hrs. to 17.00 hrs.

I Salient features of Manual of Instructions of Audit of Autonomous Bodies.

Audit of Autonomous Bodies- New Format of SAR/Audit Certificate.

II Drafting and contents of draft SAR/Management letter. Analysis of Balance Sheet-Importance of Accounting policies/notes on Accounts –Accounting Standards.

III Essential features of AAS-28/inclusion of comments in the SAR- emphasis on significance of materiality.

Salient features of Uniform format of accounts –specific focus on receipt & payment a/c and income & expenditure account.

IV Evaluation of internal control mechanism in audit of autonomous bodies. Audit of Fraud.

Adoption of sampling technique in audit

V Audit risk in financial audit –how o evaluate audit risk with practical problem/accounts.

Inherent problems faced and expectations from C&AG . Test


38

Course Title: Risk Based Audit Approach and Statistical Sampling in Audit

Day Forenoon Session 10.30 hrs. to 11.45 hrs 12.00 hrs. to 13.15 hrs

Afternoon Session 14.15 hrs. to 15.30 hrs.15.45 hrs. to 17.00 hrs.

I Introduction to Statistics Introduction to Sampling

II Different techniques of sampling Hands on practice

III Audit Sampling and Risk Do

Course Title: Management Development Programme



14.15 hrs. to 15.30 hrs. – 15.45 hrs. to 17.00 hrs.

I Macro Economics, Theory and Policy. International Trade; Impact of global economic crisis.

Corporate Finance Understanding Financial Statements Using Financial information for Decision making, Managing Growth.

II Formulation and Implementation of flagship schemes of the government.

- Personality Development - Ethical Standards

Motivation, Innovation

III Organisational Culture Interpersonal relation & Communication Skills.

Leadership & Organization Development - Group Dynamics & Team Building - Conflict Management & Negotiations Skills - Leadership Styles - Creative Styles - Creative Leadership

Change Management

IV Time & Stress Management

Emotional intelligence

V Environmental Awareness Day.

VI Rural Development and Poverty Alleviation Programmes, Civil Societies and NGOs, Social Audit.

Training, Development & Communication.

Course Title: Performance Audit & Thematic Audit(New Guideline)




I

Outlining the learning process, training techniques to be followed. Change in approach. What was the earlier method? What is the new one?

Strategic planning & selection of subjects for performance audit. Principles & procedures. Risk assessment. Hands-on exercise on risk assessment.

II

Understanding the entity. Concept & hands-on exercises. Understanding performance audit implementation plan: Steps in planning. Structure of performance audit. Implementation guidelines. Exercise / Group Discussion.

Setting audit objectives & Understanding issue analysis. Exercise/ Group Discussion Hands-on exercises in setting audit objectives & issue analysis..

III

Criteria: the concepts & sources. Hands-on exercises in setting criteria. Exercise / Group discussion. Concept of study design matrix. Exercise / Group Discussion. Statistical Sampling Using Information Systems in Performance Audit.

Evidence: types & sources. Exercise / Group Discussion, Preparation of audit test Programme, evidence-gathering, analysis & documentation. Exercise / Group Discussion


39

IV

Developing audit conclusions from audit findings and observations, developing recommendations. Overall reporting process Follow-up procedures, supervision of performance audits. Potential impacts of performance audit and quality assurance

Overview of Thematic Audit and its approach.

Course Title:-Establishment Matter including APAR, Promotion Roster, DPC and RTI Act.




I

Recruitment rules in various cadres in IA&AD. Reservation and concessions in appointments in the various cadres of the IA&AD.

Post Based Roster- Preparation of rosters for various categories in recruitment and promotion, calculation of carry forward vacancies etc. Departmental Promotion (DPC)-size, composition, frequency of meetings, general instructions/guidelines Practical exercises on post based roster and group discussion.

II

Service Books, Personal and APAR File & the distinction and use of each nomination for GPF, Gratuity etc. and their filling. Leave account, GPF accounts etc with practical exercise and group discussion.

Receipt Payment Rules overview & its application. DDOs functions—Duties & Responsibilities.

III Preparation of Revised Estimates and Budget Estimates. Practical exercises and group discussion.

Over view of the Pension Rules including Defined Contribution Pension Scheme. Practical Exercises and group discussion. TA, DA on tour and Transfer- practical exercises.

IV

CCS conduct Rules CCS (CCA) Rules & Disciplinary Proceedings; Practical exercise on writing of reports of the Disciplinary Proceedings.

Purchases & Procurement.

Overview of Record Management.

V Over view of CGHS & CSMA Rules RTI Act & its Overview

Course Title: Environmental Audit


10.30 hrs. to 11.45 hrs - 12.00 hrs. to 13.15 hrs Afternoon Session

14.15 hrs. to 15.30 hrs. - 15.45 hrs. to 17.00 hrs.

I An overview of Environmental Systems and Climate Change. Environmental aspects, policy, legislation and system management in connection to water resources and soil

Environmental aspects, policy, legislation and system management in connection to waste water. Environmental aspects, policy, legislation and system management in connection to forestry, biodiversity and wildlife protection.

II

Environmental aspects, policy, legislation and system management in connection to water supply. Environmental aspects, policy, legislation and system management in connection to air resources.

Field visit to a Environment management Project.

III ISSAIs guideline on Environmental Audit. A case study on Environment Audit.

Course Title: Audit of Finance & Appropriation Accounts of Railways.


Afternoon Session 14.15 hrs. to 15.30 hrs. –.15.45 hrs. to 17.00 hrs

I Origin & Structure of Railway Accounts, Preparation of Finance Accounts, Combined Accounts, Salient Features of Stores A/cs, Traffic A/cs.

Concept of Capital and Revenue Accounts, Workshop A/cs , Preparation of Budget, Role of Accounts Department, Software used in Railway Accounts

II Identifying Risk Areas, Appropriation to Funds, Transfer of Assets Without Financial Adjustment, Balance Sheet and Block Account & Suspense Account

Defects in Budgeting, Irregular Re-Appropriation Misclassification with special reference to i) Revenue Expenditure charged to Capital Revenue; and ii) Capital Expenditure charged to Revenue Mistakes in Accounting Defective Re-Appropriation


40

Course Title:-“Awareness of International Standards of Supreme Audit Institutions (ISSAIs)”

Day Forenoon Session 10.30 hrs. to 11.45 hrs – 12.00 hrs. to 13.15 hrs


I Introduction to ISSAIs Level Two ISSAIs Level Two ISSAIs ISSAIs on Financial Audit

II ISSAIs on Financial Audit ISSAIs on Performance Audit ISSAIs on Performance Audit ISSAIs on Compliance Audit

III ISSAIs on Compliance Audit INTOSAI GOV 9100 to 9199 INTOSAI GOV 9100 to 9199 Summary and closure

Course Title:-Audit Reporting



I Introduction to Audit Reporting

Components of an audit paragraph

Components of an audit paragraph

Compliance Audit Reports

II Audit Objectives findings & Recommendations

Audit Objectives findings & Recommendations

Balanced view and Objectivity Balanced view and Objectivity

III Audit Report – Language and Structure

Audit Report – Language and Structure

Complying Style Guide Closing up and Course Evaluation

Course Title: Right to Information Act.

Day Session-I 10.30 hrs. to 11.45 hrs

Session-II 12.00 hrs. to 13.15 hrs.

Session-III 14.15 hrs. to 15.30 hrs

Session-IV 15.45 hrs. to 17.00 hrs.

I

Inauguration/OSD RTI RTI Act 2005 & role of CPIO RTI Act 2005 & role of CPIO Benefits, Challenges, Exclusions, Appeals. Historical Background of The

Right to Information Act in India.

II Case studies/Valediction

Course Title: Regional Language(Basic)




I Alphabets & Words in Bengali and conversion in Hindi, English for interpretation.

Alphabets & Words in Bengali and conversion in Hindi, English for interpretation.

II Alphabets & Words in Bengali and conversion in Hindi, English for interpretation.

Alphabets & Words in Bengali and conversion in Hindi, English for interpretation.

III Grammar & formation of sentences Tense and correction of errors

Grammar & formation of sentences Tense and correction of errors

IV Grammar & formation of sentences Tense and correction of errors

Development of ideas on communication

V Paragraph writing and reading Test & Valediction

Course Title: Analysis of Financial Statement




I To be Finalised To be Finalised

II To be Finalised To be Finalised

Course Title :New Companies Act 2013




I Books of Accounts.

Financial Statements and Schedule-III.

Books of Accounts.

Financial Statements and Schedule-III.


41

Loans & Advances.

Borrowings and Guarantees. Case Study (Contd)

Loans & Advances.

Borrowings and Guarantees. Case Study.

II Audit & Auditors.

Audit Standards-overview & structure.

Inspection, Inquiry, Investigation.

Case study.

CSR Provision.

Fraud Reporting.

Penalties & Prosecution.

Q&A Round.

Valediction

Course Title: Training on newly recruited Accountants/Auditors on Office Procedure




5 days DPC Act, Office Procedures, Regulation on Audit & Accounts and Guidelines

Course Title: Training on newly recruited Divisional Accountants




40 days As per the CPWA code and West Bengal PW codes & Manuals

Course Title: Pre Examination Revenue Audit Training




23 days As per Syllabus As per Syllabus

Course Title: Pre Examination SAS Training




5 days PC-1 to PC-5 PC-1 to PC-5

Course Title: Pre Examination SAS Mock Test




5 day PC-1 to PC-5 PC-1 to PC-5

Course Title: Audit of Tender and Contracts




5 days As per CPWA Code and Manual

Course Title: Audit of PAO




2 days According to Civil Accounts Manual (CAM)

Course Title: Brief introduction to IFRS and Accounting Standard




3 days As per the IFRS Standards


42

Course Title: Audit of GST




Days-1 Indirect Tax Structure in India Concept of GST and its advantages

Days-2 Salient features of proposed GST Challenges before GST & Transitional Provisions

Day-3 Proposed Frame Work and Expected Model GST - Expected Rate structure and Exemption

Day-4 Impact of GST on Industries and Other Sectors IT Strategy for GST Network &

Day-5 GST and Centre State Financial Relations Fundamentals of Public Sector Ethics

Course Title: Internal Control Evaluation Mechanism




2 days As per Internal Control Evaluation Manual issued by C&AG of India

Course Title: Audit of Railway Works including procurement of Stores




5 days As per Railways Civil Works and Stores Manuals of Railways Department

Course Title: Ethical Standards/Ethics & Values in Public Governance


10.30 hrs. to 11.45 hrs – 12.00 hrs. to 13.15 hrs.

Afternoon Session


I

Ethics an overview and objectives.

What is Ethics?

Why Ethics is important.

The ethics of Auditing.

Objectives of Training on Ethical Standards.

Ethics and its application in IA&AD

Public Interest.

Trust Confidence and credibility.

Integrity & Objectivity.

Independence.

Professional Competence.

Due Care & Concern

Professional Secrecy.

Political Neutrality.

Conflict of Interest

II

Ethical Standards.

Ethical.

Standard.

Honesty and Integrity.

Essentials for sound character.

Ethical Values and decision making.

Greed.

Fear & insecurity.

Pressure from seniors.

Self Esteem.

Education.

Other issues.

III

Different Methods of Teaching.

CCA CCS Rules & CCS Conduct Rules

Official secret Act

RTI Act

Prevention of Corruption Act

Ethical Standards of SAI

Ethical Standards of INTOSAI/ASOSAI

Doubt Clearing Session


43

Course Title: Audit of Schemes like IAY, NSAP, TSC, MGNREGS, RIDF, NRHM, MSDP, MPLAP & BEUP in PRIs etc including 14th Finance Commission, 3rd & 4th SFC




I PD/RTI Audit of the works under MGNREG scheme

Overview of the MGNREG Scheme-Changes & Challenges

in its implementation.

II Overview of the IAY, NSAP Schemes-Changes & Challenges

in their implementation. Audit of the works under IAY, NSAP Schemes.

III Overview of the TSC/

Swachha Bharat Abhijan

Schemes-Changes &

Challenges in their

implementation

Overview of the NRHM

Schemes Audit of the works under NRHM & TSC Schemes.

IV Overview of the RIDF

Schemes-Changes &

Challenges in their

implementation

Overview of the MPLAD & B

E U P Schemes-Changes &

Challenges in their

implementation

Audit of the works under BRGF & RIDF Schemes.

V Overview of 14th Finance Commission 3rd & 4th SFC. Valediction


44

Course Contents Information Technology Courses


45


46

Course Title: Advanced MS Excel

Course Duration: 05 days




I Getting started. Formatting worksheet Managing worksheet and workbook information. Performing calculations

II Using advance functions. Creating Chart. Creating Pivot Table and Analysing data.

III Using data Forms for managing tabular data. Working with external data.

Macros Topics

IV Customize application Control-flow statements.

V Control-flow statements – Continue TEST & VALEDICTION

Course Title: Auditing in IT Environment




I Ice Breaking Session. Entry Knowledge Test (EKT) Understanding IT environment – Challenges and opportunities

Importance of controls with specific reference to Application Controls. Introduction to CAATs – IDEA and Excel

II Excel as data analytic tool- Features of Excel

Conditional formatting

Filter including Advanced filter

Pivot Table

Hands on Session

Excel functions – User defined functions

Numeric

Text

Conditional

Date and time

Financial

Aggregation

Hands on Session

III Creating Projects – Managed and External, Import of data from diverse formats –Excel, Access, csv, text ; understanding data using the field statistics, Checking validity of data through Control totals, creating current documentation of tasks performed using the history property, Project Overview Hands on Session

Importing of PDF/PRN Data, Importing data using ODBC, Indexing of Data – Quick Index, Composite Index, Sorting Data Hands on Session

IV Field Manipulation in IDEA – Append, Remove, Modify columns – Data types – Virtual, Non Virtual, Editable, Enabling/Disabling deletion of non-virtual fields Analysis Basic data analysis in IDEA – Duplicate Key Detection/Exclusion, Gap Detection, Summarization Hands on Session

Data Extraction – Direct Extraction, Key value extraction, Top/Bottom Records extraction, Indexed Extraction Working with multiple databases – Join, Visual Connector, Append, Compare Hands on Session

V Commonly used @ Functions in IDEA, introduction to #functions Stratification of Data, Aging analysis, Sampling

Exporting Data from IDEA to other formats, Creating and Printing Reports in IDEA Revision & Queries Hands on Session Case Study – Selection of vouchers

VI Way Forward – Overview of Qlikview Way Forward -Overview of Tableau

Test & Valediction

Course Title: GPMS and IFMS




Afternoon Session



47

I Introduction to IFMS Software, A brief history.

Department’s objective/Goal to Introduce This System.

Expectation from the Participants. Discussion on

Classification of Users

Discussion on Accounts Section -

Hands on Voucher Entries, How to Search a particular voucher,

Check the voucher, whether verified or not, Bank Reconciliation

Statement, Cheque Registers etc.

II Review of Previous Session. A questionnaire Session.

Reconciliation with Treasury. Deduction related entries.

How to check user log detail report. Introduction To wbrd.gov.in

Website. Available Online Reports. Concerned support personnel

in respective District. Feedback / Suggestion From the Trainees.

III Introduction to GPMS Software. A brief history.

Department’s Objective/Goal to introduce this system.

Discussion on Classification of Users. Selection of

Financial Year

Discussion on Accounts Section -

Hands on Voucher Entries, How to Search a particular voucher,

Check the voucher, whether verified or not, Bank Reconciliation

Statement, Cheque Registers etc.

IV Public Services –

Birth Certificate, Death Certificate, Caste Certificate,

Trade Certificate, Residence Certificate, Tax Assessment

Register.

How to check user log detail report. Introduction to GPMS

Website. Available Online Reports. Concerned support personnel

in respective District. Feedback / Suggestion From the Trainees.

V Audit of IFMS Environment Audit of GPMS Environment

Valediction.

Course Title: IDEA Course Duration: 05 days



Afternoon Session


I IDEA : Accessing IDEA, Working Folder and Client

Management, Importing Files into IDEA : ASCII fixed

length and variable length files, Excel, Access, dBase files

with extraction

Practical session

II Importing ODBC files Practical session

III Joining database

Random record Sampling, Record Extraction

Field Summarization, Numeric Field Stratification

Practical session

IV Field Manipulation, Aging, identifying Duplicates and

Gaps

Import using Print Report Files with extraction

Practical session

V Record extraction using @ functions, Designing Reports

and Using Print Report Files

Test and Valediction

Title : Refresher course with concept of IFMS and its impact on Accounting Course Duration : 03 days




I Introduction to IFMS GRIPS HRMS PWD/Forest bill (abolition of LOC)

II e-Bantan e-Pradan

III CTS e-Billing Online Deposit Account Feedback & Valediction


48

Course Title: Internet, Intranet, E-mail & LAN Course Duration: 05 days



I Introduction to Internet : Concept of Internet. Hardware/Software requirement. Configuration of Client and Server.

Finding Service Provider. Creating own Account. Configuration Internet Account. Internet Addressing : IP addresses and DNS.

II Understand the WEB, Link URLs, Web Browsers, Internet Explorer, Search Engines and Strategies.

File types used on Internet. Introduction to Usenet : Basic terminology, Reading and Posting Usenet Articles, Falk Facilities : Chat Rooms, Direct Talk Connection, internet Relay Chat (IRC).

III Creating simple Home Page. Understanding HTML, Editing HTML document. Inserting Pictures and Links into the page.

Using E-mail and News with Outlook Express. Attaching Files to E-mail.

IV Sending E-mail and files, Reading E-mail, Opening the Newsreader, Finding Newsgroups and Configuring Outlook Express.

Using Local Area Networks. Finding Computers on Network, Adding Network Place, Sharing Files, Managing Shares, Finding Files on Network.

V Sharing a Printer, Creating Network and Dial-up connections. Adding an Internet Connection, Sharing an Internet Connection, Allowing outside access, personal workbook


Course Title: Introduction to Computer including Word, Excel, PowerPoint & E-mail





I Introduction to Computer, Basic DOS Commands, Working with Explorer, Files/Directories, Cut/Copy/Paste, Keyboard Shortcuts.

Introduction of MS Word - Familiarization with Menu Bar, Tool Bar, Create / Save / Close / Open document.

II Format Font/Paragraph/Bullets & Number. Using Edit Menu, View Menu, Insert Menu & Tools Menu.

III Letter and Mailing Table and its manipulation

IV Introduction to MS Excel – Familiarisation with Tool Bar, Formula Bar, Status Bar, Create / Save / Close / Open Workbook, Concept of Workbook / Worksheet / Cell.

Making Long Text Entry. Formatting Cell. Auto Correct Option, Auto Complete Option

V Formula, Calculation and Functions Chart and its manipulation.

VI Overview of PowerPoint, create a new presentation, use different slide formats.

Entering both Text and Graphics, save a slide show.

VII Introduction to Internet : How it works, Basics of Network and Internet. Using E-mail : Sending/receiving E-mail and files, attaching files to E-mail, Reading your E-mail


Course Title: IT Audit (Practical) Course Duration: 10 days


Afternoon Session 14.15 hrs. to 15.30 hrs – 15.45 hrs. to 17.00 hrs.

I Concept of Database and SQL engine. SQL the language of RDBMS.

II Create, Alter, Drop commands. Practical session.

III Insert, Update, Delete, Retrieve Data using Order by, Group by commands.

Practical session.

IV Joining Database. Oracle Function. Sub-query Practical session.


49

V Introduction to PL-SQL : PL-SQL Blocks, Variables and Constants, Conditional Controls.

Practical session.

VI Cursor : Implicit and Explicit. Exception handling

Practical session.

VII Cursor continue… Import and Export utility.

Practical session.

VIII Introduction to IDEA, knowing IDEA, Application Windows and Toolbars, File Interrogation concept, Importing data into IDEA.

Analysis, Indexing, Field Stratification, Key field Summarization, Field Statics and Aging.

IX Virtual Field, Join Database, Duplicate Key detection, Gap detection, Extraction and Statistical Sampling.

Practical session.

X Importing ODBC File and Print Report file into IDEA. Test and Valediction

Course Title: IT Audit (Theory)

Course Duration: 05 Days

Date Forenoon Session 10.30 hrs. to 11.45 hrs – 12.00 hrs. to 13.15 hrs.


I Emerging trends in IT environment Concepts of Database Management System. Concepts and overview of IT Audit.

Overview of CAATs. IT controls: General Controls Computer-based Control. Overview of CAATs.

II Project Management in IT; its relationship with System Development Life Cycle, System Development Methodologies Role of Audit.

IT Security Concept Threats to a Computer System. Network Security.

III Concepts of Business engineering with IT; Risk Analysis & Risk Management.

Standards of Evidence and Reporting in IT Audit.

IV Case study of IT Audit. Case study of IT Audit.

V Case study of IT Audit. Test and Valediction


50

Course Title : MS Access with VB Course Duration : 10 days




I Access Essentials Your First Access Database, Creating an Access Database, Tables and Fields

Access Essentials Relationships, Forms, Common Controls

II Access Essentials (Contd…) Hungarian Notation, Bound Controls

Access Essentials (Contd…) Startup Forms and Dashboards, Queries

III Introduction to Access VBA The Event-Driven Paradigm, Object-Based Programming, The VBA IDE, Introduction to Event Procedures, Introduction to VBA Statements

Introduction to Access VBA Accessing Objects and Their Properties, The Forms Collection, The Me Keyword, Assignment Statements

IV Introduction to Access VBA (Contd…) Command and Label Objects, Getting User Input with Text Boxes, Variables and Beginning Data Types, Variable Naming Conventions

Introduction to Access VBA (Contd…) Variable Scope, Option Statements, VBA Arithmetic and Order of Operations, Chapter Program: Fruit Stand

V Conditions If Blocks, Nested If Blocks, Compound If Blocks, Select Case Structures, Dialog Boxes, Message Box, Input Box

Conditions Common Controls Continued, Option Group Option Buttons, Check Boxes, Toggle Buttons, Chapter Program: Hangman

VI Looping Structures Introduction to Looping Structures, Do While, Do Until, Loop While, Loop Until, For

Looping Structures List and Combo Boxes, Adding Items, Removing Items, Managing Columns, Random Numbers, Chapter Program: Math Quiz

VII Functions String-Based Functions, UCase, LCase, Len, StrComp, Right, Left, Mid, InStr, Date and Time Functions, Date, Day, WeekDay, Month, Year, Time

Functions Second, Minute, Hour, Now, Conversion Functions, Val, Str, Chr, Asc, Formatting, Formatting Strings, Formatting Numbers, Formatting Date and Time, Chapter Program: Secret Message

VIII Code Reuse and Data Structures Code Reuse, Introduction to User-Defined Procedures, Subprocedures, Function Procedures, Arguments and Parameters, Standard Modules, Arrays, Single-Dimension Arrays, Two-Dimensional Arrays, Dynamic Arrays

Code Reuse and Data Structures Passing Arrays as Arguments, User-Defined Types, Type and End Type Statements, Declaring Variables of User-Defined Type, Managing Elements, Chapter Program: Dice

IX Microsoft Jet SQL Introduction to Jet SQL, Data Manipulation Language, Simple SELECT Statements, Conditions, Computed Fields, Built-In Functions, Sorting, Grouping, Joins

Microsoft Jet SQL INSERT INTO Statement, UPDATE Statement, DELETE Statement, Data Definition Language, Creating Tables, Altering Tables, DROP Statement

X Database Programming with ADO ADO Overview, Connecting to a Database, Working with Recordsets, Introduction to Database Locks, Introduction to Cursors, Retrieving and Browsing Data, Updating Records, Adding Records, Deleting Records, Chapter Program: Choose My Adventure

Test & Valediction


51

Course Title : MS Word, Excel, PowerPoint & Outlook Course Duration : 07 days


10.30 hrs. to 11.45 hrs –12.00 hrs. to 13.15 hrs. Afternoon Session


I Introduction of MS Word - Familiarization with Menu Bar, Tool Bar, Create/Save/Close/Open a document

Format Font/Paragraph/Bullets & Number. Practice

II Using Edit Menu, View Menu, Insert Menu & Tools Menu Table and its manipulation

Practice

III Letter & Mailing

Practice

Introduction to MS Excel – Familiarisation with Tool Bar, Formula Bar, Status Bar, Create/ Save/Close/Open Workbook, Concept of Workbook/Worksheet/ Cell

IV Making Long Text Entry, Formatting Cell, Format Row/Column/Sheet, Auto Correct option, Custom List, Auto complete

Formula, Calculation and Functions

V Formula, Calculation and Functions : Practice Session Chart and its manipulation

Practice

VI Overview of PowerPoint, create a new presentation, use different slide formats, entering both Text and Graphics, save a slide show

Working with colours and transition, animation and slide present animation Custom animation, timing, effects, action buttons-setting/preview

Practice

VII E-Mailing : Setting up E-Mail, Creating Contract list, Attaching Files (in offline mode)

Test & Valediction

Course Title: Oracle Database Administrator

Course Duration : 10 days



Afternoon Session


I Managing the Oracle Instance Managing the Oracle Instance Continue ....

II Managing Database Storage Managing Database Storage Continue ....

III Managing Undo Data Managing Undo Data Continue ....

IV Redo Logs and Control Files Redo Logs and Control Files Continue ....

V Database Security Database Security

Continue ....

VI Export, Import & Datadump Export, Import & Datadump Continue ....

VII SQL Loader SQL Loader Continue ....

VIII Backup and Recovery Procedures Backup and Recovery Procedures Continue ....

IX Enterprise Manager & Maintenance Enterprise Manager & Maintenance Continue ....

X Optimisation Test & Valediction


52

Course Title: Oracle 11G PL SQL with Developer





I Interactive in SQL : Introduction to SQL* Plus, DDL,DML commands

Practice session on the discussion on forenoon session with exercises

II TCL & DCL commands, Data constraints- types, Business rules. Oracle functions


III Introduction to PL SQL, Generic PL/SQL Block. SET Option, Variables and Constants. Control structure-Conditional


IV Control structure- iterative & sequential. Working with cursors, Locks Triggers


V Working with functions, packages, parameters and procedures.


VI Introduction to Developer-Forms Builder-Object Navigator, Layout Editor

Form, Window, Canvas, Blocks, Items, Property Palette, Property classes, Visual Attributes & Practice

VII Master Details Relationship, Master and Dependent Details, Master and Independent Details, One detail and two masters

Canvas Tools, Label, Text Box, Display Box, Radio Button, List, Push Buttons, Alerts and Practice

VIII Canvases-LOV & Record Groups LOV record groups, query bases, non-query based static

IX Introduction to Report Builder, Simple Report and Matrix Report, Group & Practice

Project Session

X Doubt Clearing Session Test and Valediction

Course Title : Oracle PL SQL

Course Duration : 10 days




I DBMS, RDBMS Concept, Oracle Engine Table by using Data Definition Language

II Table continued Table by using Data Manipulation Language

III Table continued Working with Query

IV Working with Querying continued Working with Joins

V

Introduction to PL/SQL, Advantages of PL/SQL, Block Structure and Architecture of PL/SQL, PL/SQL data types. Difference between char and varchar2, Where to use which data type

Working with views, Working with indexes and how they speed up searches, Working with the SET options. Oracle functions.

VI Variables and Constants, Assignments Working with basic .sql files (scripts), working with the anonymous blocks.

Parts of anonymous block (declare, begin, end, exception), Simple flow of scripts, exercises.

VII The 'for' lop, The 'while' loop'. the 'if' construct, Exercise with the emp table.

Working with cursors.

VIII Working with cursors, Working with procedures. Working with functions, Exercises.

IX Working with packages, Parameters. Exercises.

X Doubt clearing Session. Test and Valediction


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Course Title: Computer Training for newly recruited Divisional Accountant Course Duration: 10 days




I Introduction to Computer – concept of files/directories/drives. Introduction of MS Word, Familiarization with Menu Bar, Tool Bar, Creating Document, Saving, Open a Document, Formatting Font & Paragraphs,

Using Edit Menu - Copy/Paste Menu, Spell Check Headers & Footers, Inserting Page Number Auto Text, Auto Correct, Find & Replace, Bullet & Numbering.

II Table and its manipulation. Letters & Mail Merge

Introduction to MS Excel, Making Long Text Entry. Formatting cell Etc

III Refreshers course with concept of IFMS and its impact on training

Refreshers course with concept of IFMS and its impact on training

IV Formula, Calculation and Functions Chart and its manipulation.

V Overview of PowerPoint, create a new presentation, use different slide formats, entering both Text and Graphics, save a slide show. Working with colours and transition, animation Custom animation etc.

Internet, Intranet and LAN

VI Introduction to DBMS & RDBMS. Concepts of Oracle Engine

Tables by using Data Definition Language

VII Refreshers course with concept of IFMS and its impact on training

Refreshers course with concept of IFMS and its impact on training

VIII Table by using Data Manipulation Language. Practice.

IX Working with Joins. Practice

X Working with Query.

Practice


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Resource Profile


55


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Infrastructure INFRASTRUCTURE

As an apex training institute for all IA&AD offices located in Kolkata, the RTI has a compact and

aesthetically designed infrastructure located in Central Government Office Complex at Salt Lake. The

institute is divided into two blocks, Administrative block and Training block. While the Administrative

block contains Library, Seminar cum General Lecture

Hall (60 participants capacity), Conference Hall, Lounge

and offices, the Training block contains two EDP Labs

with a total capacity of 47 (26+21) participants, a

General Lecture Hall for 30 participants and an

amenities hall for the trainees.

The RTI is fully equipped with state-of-the art audio-visual training

aids viz., LCD projectors and Panasonic boards in all the three class

rooms. The computers installed in the classrooms as well as those in the Administrative Block are

networked and connected through LAN. The computers in the class rooms are also connected to a central

Un-interrupted Power Supply (UPS) system having 2 hours battery back-up time.

Now it is proposed to shift the Administrative building of RTI to IA&AD Residential complex at Ultadanga

where a proposed construction of new infrastructure, after dismantling of old dilapidated infrastructures,

is in process under the leadership of Principal Accountant General (G&SSA), West Bengal.

Hostel facilities

The Hostel facility has since been discontinued from 15.06.17 as it has been proposed to construct a new

hostel building after dismantling the old building shortly.

Library

The Institute has a well-stocked Library with approximately 2200 books on various subjects. Apart from

books on Computers, Management, Accountancy, Law, Costing, Urban & Rural Administration, Office

Codes and Manuals etc., it has also Audit Reports on different Auditee organizations/departments and

Journals issued by the office of the Comptroller and Auditor General of India, INTOSAI and ASOSAI.

Periodicals on Urban and Rural Local Governance, VCDs, Software, e-books and Courseware etc. are

also available in the library.

Lounge at RTI Kolkata


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Organizational Set up

Personnel The Sanctioned strength of officers and staff of RTI, Kolkata vis-à-vis the actual (as on

08.02.2018) is as follows:

Name of post Sanctioned Strength Actual

Senior Audit Officer/Audit Officer (Faculty)

4 4

Assistant Audit Officer (Faculty) 3 2#

Assistant Audit Officer (Admn) 1 1

Private Secretary 1 Nil*

Sr. Auditor/ Auditor 4 3

Sr. Console /Console Operator 1 Nil*

Clerk 1 Nil*

Driver 2 Nil*

Multi Tasking Staff 7 1

*These vacant posts are run by engaging outsourced persons. #One AAO post upgraded as AO from 01.01.2018

Principal Director

Audit Officer/Faculty

cum ADMN

AAO/Faculty AAO/Admn.

Sr. Auditor

Auditor (3)

Sr. Audit

Officer/Faculty

AAO/ Faculty

Audit

Officer/Faculty

Multi Tasking Staff (7)

Sr.Audit

Officer/Faculty


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Budget: (fig. in thousands of Rupees)

Head-wise break up of expenditure for last 3 years

Head

2015-16 2016-17 2017-18 up to Jan. ‘18

Budget Exp. Budget Exp. Budget Exp.

Group – ‘A’

Salary 1430 1430 2324 2324 2430 2220

Medical 3 3 2 2 0 0

DTE 97 97 180 180 39 3

Group – ‘B’ & NG Establishment

Salary 9287 9287 11511 11511 12491 11099

Medical 78 78 78 78 60 59

DTE 236 236 246 246 126 126

LPS 258 258 227 227 233 142

E&W 352 352 456 46 309 275

OOE 2714 2714 2782 2782 3181 2325

Publication - - - - - -

Minor Works - - 637 637 701 0

GIA 50 50 28 28 48 48

Pro. Serv. 2833 2833 4097 4097 6244 5076

IT 639 639 1058 1058 285 109


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Achievements


60


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Training Activities

Trend analysis of training during last 4 years and up to 8th February 2018

Year

General courses conducted IT Courses Conducted

No. of

Courses Working days

No. of officials

trained No. of Courses Working days

No. of officials

trained

2014-15 50 175 1063 33 225 544

2015-16 52 210 1338 51 225 766

2016-17 52 297 1570 55 324 831

2017-18 Upto 08/02/18

37 182 925 40 250 547

Courses planned vis-à-vis conducted during last 4 years and up to 8th February 2018

64

76 75 67

83

103107

77

0

20

40

60

80

100

120

2014-15 2015-16 2016-17 2017-18

Courses Targeted

Courses Achieved


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Slots Allotted vis-à-vis Utilised upto 8th February 2018

1583

1810

1001

2533

1527

12661118

1607

2104

2401

1472

1659

2171

1384

1149

13271299

1079

1502

1705

0

500

1000

1500

2000

2500

3000

2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18

Slots Targeted Achieved

Working-Days planned vis-à-vis utilised in training during last 5 years and up to 8th February 2018

382341

412

635

305

366400

434

621

432

0

100

200

300

400

500

600

700

2013-14 2014-15 2015-16 2016-17 2017-18

Working days Planned for Training Working days involved for Training


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Knowledge Centre Activities

Year

Achievements

STMs

Updated

Peer-

reviewed

STMs

Research

Papers

E-

Modules

Case

Studies

Check list/

Reading

Materials

Work

Shops Seminar

2013-14 - - 1 - 4 2 1

2014-15 1 - 1 - 1 1 1 -

2015-16 4 5 1 6 - - - -

2016-17 2 3 2 2 1 *6 -

2017-18 1 *1 1 *2 3

*2(Two) case studies and 1(one) Research paper is under preparation and scheduled to be

completed by 31st March, 2018.

RTI Kolkata has developed, updated the following resource materials as an outcome of Knowledge

Centre activities and disseminated the same among the user offices as well as all India Audit offices.

All these resources are also available in the website of this Institute. Further, as Knowledge Centre

activities, this Institute conducted several Seminars, Conferences and Workshops on all India basis

with the presence of eminent speakers.

1) Structured Training Modules

STMs on Local Bodies

i. Audit of Gram Panchayats

ii. Audit of Zilla Parishads and Panchayats Samitis

iii. Audit of Urban Local Bodies


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iv. Certification Audit of ULBs.

v. Legislative Framework and Accounting Framework of Panchayat Raj Institutions

vi. Social Sector Audit

STMs on Audit of Railways

vii. Audit of Railways

viii. Audit of Railway Finance and Appropriation Accounts

STMs on Compliance Audit

ix. Leadership, Team Building and Performance Enhancement

x. Audit of Project Management

xi. Indian Accounting Standard

2) E-Structured Training Modules

i. E-Module on Audit of Consolidated Financial Statements

ii. E-Module on Audit Risk

iii. E-Module on Analytical Procedures in Audit

iv. E-Module on CAG's MANDATE

v. E-Module on Depreciation under Companies Act 2013

vi. E-Module on IndAS series

vii. E-Module on Pradhan Mantri Awaas Yojona Gramin (Revamped Indira Awaas Yojana)

3) Case Studies

i. Avoidable expenditure of Rs.3.32 crore - Union Government Civil in respect of Department of

Atomic Energy

ii. Misappropriation of Mid-day-Meal

iii. Loss due to injudicious implementation of Terminal Incentive cum Engine on Load Scheme

iv. Loss of Rs.193.60 crore suffered by WBECSC in export of iron ore fines

v. Loss of earnings due to injudicious deletion of rationalization order

vi. Lack of Control on issue of fuel in West Bengal Surface Transport Corporation Limited

vii. Case Study: Cess on Works

4) Research Papers


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i. Information System Audit in PRIs

ii. Gender Auditing in PRIs

iii. Non-Governmental Organizations in PRIs

iv. Audit of PPP of ULBs

v. Bench Marking Tools on PRIs

vi. Regularity environment relating to Audit & Accounts of Panchayat Raj Institutions in states.

vii. Applicability of Benford Law in Audi.

viii. Collusions in Public Procurement

ix. Service Level Benchmarks : Cornerstone of Urban Reforms and an Audit Tool

5) Seminar, Conferences and Workshops

i. Impact of Audit

ii. Meeting with members of 4th State Finance Commission

iii. Finance Commission and Local Bodies

iv. Obligatory Functions of Urban Local Bodies

v. Municipal Accounts

vi. De Centralisation

vii. Financial Sustainability of Local Bodies

viii. Railway Finance and Appropriation Accounts

ix. Workshop on Model Accounting System & Priasoft In PRIs

x. Indian Accounting Standard

xi. New compliance Audit Guidelines

xii. Data Analytics

http://rtikolkata.cag.gov.in/images/Benford.pdf

http://rtikolkata.cag.gov.in/images/COLLUSIONS.pdf


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Brief on the Special Courses

1) All India training on Indian Accounting Standard was conducted jointly with the Institute of

Chartered Accountants of India from 21.11.2017 to 23.11.2017 at Hotel De Sovrani, Kolkata. Ms.

Parama Sen, Principal Director (Commercial – II) from Headquarters Office Inaugurated the

programme.

2) All India training on New compliance Audit Guidelines was conducted from 07.11.2017 to 09.11

2017 at RTI, Kolkata. Forty participants including four IA&AS Officers attended the programme.

3) All India training on Data Analytics was conducted in four slots at RTI Kolkata from 27.11.2017 to

01.12.2017 (5 days) for eighteen participants, from 11.12.2017 to 15.12.2017 (5 days) for nineteen

participants, from 08.01.2018 to 12.01.2018 (5 days) for nineteen participants and from 29.01.2018

to 02.02.2018 (5 days) for nineteen participants. This programme too was also very successful.


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Best Practices


68


69

RTI Kolkata’s training methodology is not limited to classroom lectures alone. Group

discussions, group exercises, case studies and field visits are actively considered for effective

delivery of training. Alternate audio visual mediums are also utilised. Our faculty have been

trained in ‘Direct trainer Skills Course’ of Department of Personnel and Training,

Government of India to assess and implement multiple training delivery mechanism.

Knowledge development is actively encouraged through workshops, seminars and

conferences. Eminent practitioners are invited to ensure that our trainees receive current

and up-to-date information. Further, we have partnered with premier institutions for faculty

participation such as Institute of Chartered Accountants of India, Institute of Cost

Accountants of India, Indian Institute of Management, Kolkata, Jadavpur University and

Rabindra Bharati University.

Earnest efforts are given on the following topics to maintain the standard and quality of

output in RTI Kolkata:

Preparation of Structured Training Module

STM on Indian Accounting Standards have been approved and circulated by Head Quarters

Office.

Case Studies:

Misappropriation of funds: A case study is being prepared as per guidance received from

workshop at RTI Mumbai (November 2016 & February 2017) being forwarded to Head

Quarters for approval.

A case study on ‘Ferry Ghat Services by District Panchayat’ is being prepared.

E-Modules:

E-Modules are prepared to quickly develop small pieces of study materials on topic based on

demand from user offices. RTI, Kolkata shall be receptive to demands from user offices to develop

such e-modules.

E-Module on Pradhan Mantri Awaas Yojana-Gramin (Revamped Indira Awaas Yojana).


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Research Papers:

Research papers are used to explore ideas that have hitherto been unexplored in Audit. The

following ideas are currently being contemplated although actual preparation will be possible on

receipt of sufficient material for study.

1. Research Paper on Sustainable Development and fair trade compliance in Government

contracts is being prepared (advance stage).

Partnership with Academic Institutes Name of Academic Institutes with which partnership is envisaged :

o The Institute of Cost Accountants of India o Administrative Training Institute, Government of West Bengal o National Institute of Rural Development and Panchayati Raj,

Hyderabad o Indian Railway Institute of Civil Engineering (IRICEN), Pune o Indian Railway Institute of Signal and Telecommunication (IRISET),

Secunderabad o Indian Railway Institute of Electrical Engineering (IRIEEN), Nasik o Indian Railway Institute of Transport Management (IRITM), Lucknow o Indian Railway Institute of Mechanical and Electrical Engineering

(IRIMEE), Jamalpur o Railway Staff College, Vadodara

Scope of activities that are envisaged to be covered as part of this partnership:

Research Work

Knowledge Sharing

Capacity Building Faculty Support

Way Forward Plan: Organize Seminars/Workshops in collaboration in consultation with Headquarters. Sign formal MOU if approved by HQ.

Capacity Building Activities

1. In close co-ordination with the capacity building authority in the State e.g.,

Administrative Training Institute, Government of West Bengal, the RTI, Kolkata

imparted a number of trainings to the Senior Officers of the State Government,

including newly inducted IAS officers of State cadre. In reciprocation, the Faculties

engaged in capacity building activities of RTI also undertook the following important

trainings in Administrative Training Institute, Government of West Bengal:

a. Strategic Negotiation and Conflict Management;

b. Cyber Security & Cyber Laws with Case Examples.

The co-operation helped improving the capacity building activities of both the Institutes.


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MOU with ICAI

Memorandum of Understanding with Institute of Cost Accountants of India is under process. Training Division has approved the MoU and provided us a template MoU. Accordingly, RTI-Kolkata prepared draft MoU in similar lines with the template MoU provided to us by the Headquarters Office. The Draft MoU has been sent to the Institute of Cost Accountants of India for any additional matters that they may wish to incorporate. Presently, RTI, Kolkata is awaiting for the feedback on the Draft MoU from ICAI. The Draft MoU covers the following areas (as approved by Training Division):

a) To conduct joint seminars and workshops and similar events. b) To conduct field study and surveys. c) To conduct joint research activities emphasising application-oriented research studies. d) Exchange of Faculty members as may be mutually agreed upon. e) To conduct collaborative analytical studies on audit related issues, performance

evaluation and efficiency study to enhance professional expertise. f) Collaboration for preparation of case studies. g) Improving Internal controls in Government organization / PSUs/ Local bodies. h) Applying cost methods and techniques in improving cost of public procurement and

works and projects; determining fair price of public procurements. i) Study of Sustainable Development and Efficient Utilization of Natural Resources and

Environmental cost / Management Accounting. j) Capacity Development of Trainers / Faculty Members of RTI and ICAI.

Resource Centre

Creation of Database, e-library and physical library

Creation of Database:

This institute maintains database in respect of the designated area of specialization. It is being updated in a regular basis.

e-library:

All our STMs, E-modules, Research papers, Case Studies etc. are regularly updated on our website. We also upload course materials and presentations made by guest faculties on our website on revolving basis.

Physical library:

The Institute has a well-stocked Library with over 2000 books on various subjects. Apart from books on Institute’s area of specialization and books on Computers, Management, Accountancy, Law, Costing, Urban & Rural Administration, Office Codes and Manuals etc., it has also Audit Reports on different Auditee organizations/departments and Journals issued by the office of the Comptroller and Auditor General of India, INTOSAI and ASOSAI. Periodicals on Urban and Rural Local Governance, VCDs, Software, e-books and Courseware etc. are also available in the library.


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Networking with other Institutes

RTI, Kolkata has training linkages with the following Departments/Institutes/ Organizations for providing faculty support, sharing knowledge & training methodology as well as for capacity building in Centre of Excellence activities:

Name of Institute Field

1. Administrative Training Institute, P&AR Deptt. Govt. of West

Bengal Training for Trainers

2. S. R. Batliboi & Co. Training on IFRS

3. International Management Institute, Kolkata Training on IFRS

4. Institute of Social Science (Eastern Region) Audit of GP, ZP and PS

5. Department of Health, Govt. of West Bengal Health & Nutrition

6. Institute of Local Government and Urban Studies, West Bengal Audit of ULB

7. State Institute of Panchayats and Rural Development, Kalyani,

West Bengal Audit of PRI

8. Directorate of Local Bodies, West Bengal Audit of ULB

9. Department of Panchayats and Rural Development, West Bengal Audit of PRI

10. ISACA Kolkata Chapter CoBIT

11. Financial Advisor and Chief Accounts Officer, E.Rly Railway

12. Coal India Training on IFRS

13. National Insurance Co. Ltd. Training on IFRS

14. Rabindra Bharati University Training on ‘Financial Audit

of Autonomous Bodies’

15. Kolkata Metropolitan Development Authority Training on ‘Financial Audit


16. Kolkata Port Trust Training on ‘Financial Audit



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Indian Audit and Accounts Department

3rd MSO Building, CGO Complex, 5th Floor (‘A’ Wing)

DF Block, Salt Lake, Sector-I, Kolkata-700 064.

Tel No.: (033) 2321 3907/6708 FAX: (033) 2321 6709.

E-mail: [email protected]

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