Document Fragment View

Matching Fragments

19. Learned Additional Advocate General further contended that the audit was temporarily halted and not stopped permanently, as alleged. It was only to facilitate the Government to issue orders to Information Kerala Mission to conceive the Grant-wise Data of LSGIs in the required format of Annual Financial Statement in the same pattern, as in PRIASoft and integrate to AIMS through e-submission for audit. As per Annexure-R2(c) communication dated 09.09.2020, the MoPR, Government of India, agreed to the concerns raised by the Director of Kerala State Audit Department (KSAD) regarding Audit Online software and asked the State to continue with the existing online platform i.e. AIMS, but to provide the complete Audit Report Data of Kerala's LSGIs from AIMS to the Audit online Platform of MoPR / MoF, as a special condition for the release of Central Finance Commission Funds to Kerala.

23. Learned Additional Advocate General further submitted that the prerequisites for CFC grant release i.e. uploading Audited Report Data of LSGIs in the Audit Online of MoPR cannot be achieved, without modifying the existing online platform of KSAD i.e. AIMS or implementing the customised Audit Online software in KSAD. If Audit Online software is customised and implemented, State would have to discard its SAANKHYA software, which is an accrual-based system of accounting software. Hence, the only viable option before the commencement of audit of LSGIs for the year 2019-2020 was the upgradation of Audit Financial Statements of LSGIs and upgradation of existing AIMS platform of KSAD. The arrear audit of LSGIs for the year 2018- 19 is expected to be completed by the end of November, 2020, as decided in the meeting convened by the Principal Secretary, LSGD. Upon completion of the same, KSAD will be ready for modifying AIMS for the audit of 2019-20.

29. Referring to paragraphs 19 and 20 of the statement of facts by the 2nd respondent, learned counsel for the petitioner finally submitted that reasons for the delay are not properly explained in Exhibit-P1 communication.

30. Rebutting the above and taking this Court through the communications issued pursuant to Exhibit-P1 proceedings of the Director, Kerala State Audit Department, Thiruvananthapuram regarding the starting of Kerala State Audit Department for the financial year 2019-20 dated 04.09.2020, Mr. Ranjith Thampan, learned Additional Advocate General, contended that there is no willful laches or intentional delay on the part of the Government in conducting the audit for the release of 15 th Financial Commissions grants to Local Bodies (Rural), by the Central Government and that, after the clearance of the bottleneck in integrating the software, auditing is being done. For the above said reasons, he prayed for dismissal of the writ petition. 


          Meeting Platform: Online              Meeting Mode : Google Meet
          Meeting Code     : wbf-tkjy-bok       Time             : 3.30 PM
          Participants
Sri. Sanky D., Director of Kerala State Audit Department Sri. Manoj K.Nair, Audit Officer(HG), Kerala State Audit Department Sri. Jiju Krishnan, Software Consultant, IKM Sri. Anish Asok, Senior Consultant, IKM Sri. Arun Kumar, Senior Consultant, IKM Sri. Romi Lal, Senior Consultant, Keltron/KRAN Agenda Porting Fund details and its utilisation along with Project details of LSGIs from SAANKHYA/SULEKHA software to AIMS for the year 2019-2020 The meeting began at 3.30PM and was presided over the director Sri. D. Sanky in the Google Meet Online Platform. The Director began the meeting by reiterating the urgent need for the conduct and completion of Financial audit of LSGIs of the State for the year 2019-20 and to initiate the uploading the Audited Data of LSGIs in the MoPR site which is a pre-condition insisted upon by the MoPR for the release of Central Financial Commission Funds for the State for the year 2019-20. In order to complete the above task its necessary that the details of FUNDS received by LSGIs and their subsequent utilisation are ported and migrated to AIMS software from SAANKHYA and SULEKHA software through webservice so that audit can be performed online without any delay. Hence the Modification to the AIMS software too was inevitable and an absolute necessity. The Director also presented the details of DATA required from SAANKHYA /SULEKHA SOFTWARE to the panel from IKM which is attached with this meeting minutes. The IKM officials along with the Technical consultant of Keltron/KRAN deliberated on the requirements with the Director put forth and the following decisions were made. Recommendations & Decisions