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Notifications/Circulars

No. 1-52/69-Fin(LA)-Vol-III,
Government of Himachal Pradesh,
Local Audit Department.
From:
The Director,
Local Audit Department
Himachal Pradesh Shimla-9. 
To:
All the Officers/Auditors of the
Local Audit Department
Himachal Pradesh, Shimla-9

Dated, Shimla-171009, the … 21st July,2008

Subject:         Streamlining the procedures for conduct of  audit of Temple Trusts and fixing of Revised Time Allotment.

Memo,
In continuation to this department office memo of even no. dated 16.12.2004, the following guidelines are issued to streamline the system for conducting the audit of Temple Trusts, to improve the quality of reports and to revise the time frame for conducting the audit of Temple Trusts.
Audit of Temple Trusts should be conducted for one month of income and one month of expenditure to be selected by audit parties at their own level, in each year in the following manner :-  

  1. For conducting the audit of income :- the month in which maximum income has been generated during the year may be selected.
  2. For conducting the audit of expenditure :- the month in which maximum expenditure has been incurred during the year should be selected.

Note: However, circle audit parties, with prior intimation to Headquarter Office specifying the reasons therein or Headquarter office at its own level can select another month for conducting the audit of each Temple Trusts.

(ii)       By adopting such approach there may be two different selected months of maximum income generated and maximum expenditure incurred during an year but the overall quantum of audit will be reduced substantially because presently audit for two months of income and two months expenditure are conducted by audit parties. Accordingly the structure of time allotment is revised as under:-

 

Income Per Annum(Rs.) (Excluding interest received/accrued on Investment)

Revised Time Allotment for one month audit (in terms of pair)

Upto 7,50,000/-

3

7,50,001/- to 15,00,000

4

15,00,001 to 50,00,000

5

50,00,001to 1,00,00,000

8

Above 1 Crore

8+ 2 days
For every additional 25 Lakhs

  1. The allotment has been fixed in terms of pair of auditors consisting of one Section officer and one auditor. There will be an increase of 60% over the fixed time allotment in case the audit is done single handedly by either of two. 

 

  1. The time allotment for a period in excess of one year will be calculated proportionately.

(c) Auditor should not avail the time allotment fixed above as a matter of right. They should avail the time allotment commensurating only with the volume of audit work involved.  In case, it is discovered at any stage that the time is excessive, the extra time availed may treated as unauthorized stay and will be dealt with accordingly. 

(d) 10% reduction in time allotment will be made in case last audit note(s) are not attended to on one ground or the other.

      Note:-  In case  application/request for enhancement of time allotment as per guidelines contained in memo of even number dated 4.3.2004 is not received in the Headquarter Office, then the extra time availed will be treated as unauthorized stay and will be dealt with accordingly.

(iii)  100 % audit of cash book, FDRs Account, store and stock accounts & service record etc. will be conducted. In addition to above, audit of one work bill in which maximum expenditure has been incurred during the year will also be conducted by audit party.

    (iv) Year wise financial position of Temple Trusts will be given as per existing practice in the Performa appended as Annexure-A. However, month wise position of income and expenditure will be given by the Audit Parties in the rough sheets as per attached Performa-Annexure-B.
(v)  The position of financial position of last three years and comparison of income & expenditure thereof will be depicted in one audit para only by audit parties as per instructions issued by Headquarter Office from time to time.

(vi) Repetition of Paras particularly relating to investments made by Temple Trusts should be avoided.

 

   
Sd/-     
Director,
Local Audit Department,
Himachal Pradesh Shimla-171009

Endst. No.          As above     Dated, Shimla-171009, the
Copy to:
1. File no. Fin (LA) H (2) C (15) –xiv-195/97 vol/iv for reference and record.

2. Guard file.

 

  

         Sd/-    
Director,
Local Audit Department,
Himachal Pradesh Shimla-171009

 

No. 1-52/69-Fin(LA)-Vol-III,
Government of Himachal Pradesh,
Local Audit Department.
From:
The Director,
Local Audit Department
Himachal Pradesh Shimla-9. 
To:
All the Officers/ S.O./Junior Auditors.

                        Dated, Shimla-171009, the …………4-9-2008..

Subject:         Streamlining the procedures of audit of Educational and Miscellaneous institutions. Fixing of revised time allotment.
Memo,
In supersession of all the previous memorandums regarding time allotment for conducting audit of Educational and Miscellaneous institutions and to streamline the audit and to improve the quality of audit reports, the following new procedure/instructions may be followed after conclusion of the current audit in hand:-
(i)                         Audit of Educational Institutions and Misc. Institutions should be conducted for one month of income and one month of expenditure to be selected by audit parties at their own level, in each year in the following manner :-
a) For conducting the audit of income: - The month in which maximum income (excluding interest income) has been generated during the year, will be selected.
(b) For conducting the audit of expenditure : - The month in which maximum expenditure (excluding investments) has been incurred during the year may be selected.
Note: However, Circle audit parties with prior intimation to Headquarter office specifying the reasons therein or on the direction of the authorities can select another month for conducting the audit of Educational Institutions and Misc. Institutions.
(C)    By adopting the above approach, there may be two different selected months of maximum income generated and maximum expenditure incurred during one year but overall quantum of audit will be reduced substantially, because presently audit of two months Income and Two months Expenditure is conducted by the audit parties. Accordingly, existing time allotment shall also stand reduced. The revised frame work of time allotment will be as under :-

Institutions

Students Strength

Existing Time Allotment(in days) for two month in terms of pair for one year audit

Revised Time Allotment (in days) for one month in terms of pair For one year audit.

Remarks

1. Govt. colleges

Upto 500

5

2

 

 

501-750

7

3

 

 

751-1050

8

4

 

 

Upto 2000

10

5

 

 

Above 2001

20

5+2 days per 1000 students.

 

2. Sr. Sec. Schools.

Upto 200

1

1

 

 

201-500

2

1

 

 

501-900

3

2

 

 

901-1400

4

2

 

 

1401-2000

5

3

 

3. High Schools

Upto 250-600

3

1

 

 

601-2000

7

2

 

4. Sanchayika Accounts

 

1 day per year

2 day for five years audit

 

5. ITI’s/Polytechnics

 

2

1

 

6. Zila Sainik Welfare Offices/ Rajya Sainik Board

 

(a) 2 days for main fund.
(b) 1 day each for  other funds

(a) 1 day for main fund.
(b) Two days for other funds.

 

7. HP Secretariat Canteen

 

20

10

 

8. HP Art,Culture &  Language Academy,FFDA

 

20

10

 

9. Miscellaneous Accounts

 

2

1

 

    1. 100 % audit of cash book, FDRs Account, deposit of fees in Govt. Treasuries through challans, store and stock accounts, shall be done.
    2. Month wise position of income and expenditure will be given by the Audit Parties in the rough sheets. However year wise financial position will be given as per existing practice.
    3. The directives of Headquarter Office should be adhered to by the Circle Audit Parties from time to time for conducting the audit of Educational Institutions/Miscellaneous Institutions.
    4. Permission of the authorities shall be a pre-requisite in cases seeking extension in time allotment as per guidelines contained in memo of even number dated 4.3.2004. Otherwise, the extra time availed will be treated as unauthorized stay and will be dealt with accordingly.
    5. Auditor should not avail the time allotment fixed above as a matter of right.
    6. 10% reduction in time allotment will be made in case last audit note(s) are not attended to on one ground or the other.
    7. The allotment has been fixed in terms of pair of auditors consisting of one Section Officer and one auditor. There will be an increase of 50% over the fixed time allotment in case the audit is done single handedly by either of two. 
    8. In the audit report of the Educational institutions, a suitable para on Performance Review regarding receipt of funds and expenditure incurred may be inserted invariably. So that an overall assessment of the objectives sought to be achieved by the organization are discussed vis a vis the funds available and expenditure incurred. Further, stress may be given on quality of drafting in the audit reports. If at any stage the quality of report is not found satisfactory, suitable action will be initiated by the department. 

 

   

                        Sd/-
Director,
Local Audit Department,
Himachal Pradesh Shimla-171009

No. Fin(LA)H(2)15(XIV)106/87-part
Government of Himachal Pradesh
Local Audit Department 

Dated, the Shimla –171009       30-7-2002.

OFFICE ORDER

In order to improve the working of the Resident Audit Scheme as well as to avoid unnecessary controversies with the staff of the institution concerned the In charges of all the audit schemes are directed to implement the following guideline instructions immediately in their respective Scheme:-

  1.    To avoid delay in passing of the bills in pre-audit as well as to keep proper   check on them, every incoming bill should be diariesed and outgoing bill should be dispatched at the level of clerk. The bill received for pre-audit should be diariesed and the date of disposal be mentioned in the appropriate column of the concerned register, so that it could be ascertained that how much time was taken by the audit to clear the bill.
  2.    In order to avoid unnecessary controversy as well as wastage of time, observations of audit, if any should be raised recorded on the bill at one time instead of raising them in piecemeal on the same bill time and again.
  3.   Objection should not be raised at under belated stage
  4.    In case of a controversy between Audit and authorities of the institution concerned in a particular case the same may be referred to Headquarter office of Local Audit Department for clarification.
  5.    Monthly progress report of adjustment of advances must be furnished to the Headquarters office in the Local Audit Department in the following performa.

Date of receipt of bill in the scheme

Particulars of advances

Amount

Date of adjustment of advance

Reasons for non adjustment of advance, if any

 

 

 

 

 

 

  1. Audit staff must due attention care pre-audit of the payments as well as advances on priority basis in those cases, where the funds of the particular project scheme are to be lapsed by a fixed time schedule prescribed by the funding agency, so that the funds could be fully utilized by the University,. Board, Committee.

                                                                                                                  Sd/-
Director
Local Audit Department 
Himachal Pradesh, Shimla-9.
Endst. No. Even           Dated, Shimla-171009,   30-7-2002
Copy forwarded to the following  for information and necessary action :-

  1. Joint Controller (Audit) Resident Audit Scheme, Chaudhary Sarwan Kumar, Himachal pradesh krishi Vishvavidyalaya, Palmpur, Distt. Kangra Himachal Pradesh-176062.
  2. Joint Controller(audit) Residence Audit Scheme Himachal Pradesh University, Summerhill, Shimla-171005.
  3. Deputy Controller (Audit) Resident Audit Scheme , Dr. Y.S. Parmar , University of Horticulture and Forestry ,Nauni, Solan Distt. Solan, Himachal Pradesh.
  4. Deputy Controller (Audit) Resident Audit Scheme Himachal Pradesh Board of School Education Dharamsala, Distt. Kangra Himachal pradesh.
  5. Section officer (Audit) Resident Audit Scheme, Market Committee Shimla & Kinnour at Dhalli, Shimla-171012.

 

Sd/-
Director,
Local Audit Department 
Himachal Pradesh, Shimla-9.

.

 

No.1-136/72-Fin(LA)Part-10
Government of Himachal Pradesh
Local Audit Department
From
Director
Local Audit Department 
Himachal Pradesh Shimla-9
To
Secretary,
H.P. Board of School Education,
Dharamshala Distt. Kangra (H.P)

Dated Shimla-171009, the ………..   4-7-2003
Subject            Review of working of pre-audit in liaison Office for teacher Payments at Shimla.
Sir,
Jai Hind.
I am directed to refer to this office letter no. 1-388/82-Fin(LA)Vol.12(part file) dated 23.9.2002 vide which inspection note of then Examiner was sent for devising some alternate method for disposal of teachers payments involved in the examination duties.
In this regard it is advised to consider the following alternative with the consultation of Deputy Controller (Local Audit).

    1. The vouchers upto 500/0 may be passed by the respective Accounts Branch of the Board after ascertaining  its accuracy/correctness and in pre audit it will pre audit it will be test checked upto 10 to 20 percent only thus relieving audit staff for lengthy checking and earlier disposal of teacher payments which are presently been made within a year of conduct of examination. The auditorial work can be disposed at Dharamshala under the supervision of Deputy Controller (LAD) at Board office because the test check can be done before issuance of cheque which is presently also been issued from Dharamshala.
    2. Alternatively the payments can be made without pre audit thereafter the paid bills can be submitted to audit branch of Dharamshala for its post concurrent audit.

It is, therefore, requested that necessary decision may be taken in order to streamline the pre-audit work at liaison office where it is also felt that the pre audit work is not being disposed effectively and efficiently.

 

Yours faithfully,

Sd/-
Director
Local Audit Department 
Himachal Pradesh, Shimla-9.

Endst. No. Even            Dated, Shimla-171009,  4-7-2003
Copy to the Deputy Controller (LAD) Resident Audit Scheme, HP Board of School Education Dharamshala for information and necessary action. He may personally take up the matter with the Board authorities on the above issue in order to arrive at the decision regarding teachers payments under your supervision.

 

Sd/-
Director,
Local Audit Department 
Himachal Pradesh, Shimla-9.

 

 

 

 

 

 

 

 

 

Seniority Lists

Final seniority list of Gazetted Officer (Class-I Gazetted) of Local Audit Department Himachal Pradesh Shimla-9 as on 01.01.2008 circulated vide O/O No. 1-30/67-Fin(LA) Part dated 25.02.2008.

Sr.No.

Name

Date of Birth

Date of regular appointment

Substantive of officiating

Remarks.

 

 

 

 

 

 

 

Joint Director/Joint Controller

 

 

1

Sh.Hoshiar Singh(s.c)

1.6.1950

08.09.2005

30.10.2006

Officiating

 

2

Sh.R.B Sood

27.10.1952

Officiating

 

 

 

 

 

 

 

 

 

 

 

 

Deputy Director/Deputy Controller

 

 

1.

Sh. G.K.Nadda

17.3.1950

11.07.2000

17.07.2000

23.10.2003

07.08.2004

22.11.2006

06.07.2007

Substantive

 

2

Sh. Vinod Raj Gupta

16.2.1952

Substantive

 

3

Sh. B.R Vaidya(SC

13.3.1954

Substantive

 

4

Sh. Lal Chand(ST)

14.12.1951

Substantive

 

5

Sh. Anil Dutt Sharma

16.3.1959

Officiating

 

6

Sh. Kaul Singh

13.4.1953

officiating

 

 

 

 

 

 

 

 

 

 

 

 

Assistant Director/Assistant Controller

 

 

1

Sh. D.S Chaudhary

02.06.1956

02.02.2001

21.02.2002

30.06.2004

16.02.2006

29.05.2006

22.01.2007

28.12.2006

28.08.2007

Substantive

 

2

Sh. D.L.Thakur

27.12.1957

Substantive

 

3

Sh.Jai Gopal Sharma

15.8.1954

Substantive

 

4

Sh. Basant Singh

08.06.1958

Officiating

 

5

Sh. Sain Ram Ranjan

05.11.1955

Officiating

 

6

Sh. Baldev Raj

05.08.1959

Officiating

 

7

Sh.Padam Singh

19.02.1960

Officiating

 

8

Sh.Suneel Kumar Angra

05.01.1961

Officiating

 

 

                                                                                                                           Sd/-
Director
Local Audit Department
Himachal Pradesh Shimla-9
….
Final  Seniority list of Section Officers of Local Audit Department as on 31.01.2008 circulated vide O/O No. 1-30/67-Fin(LA) Part dated 25.08.2008.


Sr. No.

Name

Date of Birth

Date of appointment to the present post

Substantive or Officiating

Remarks

 

 

 

Adhoc

Regular

 

 

1

Sh. Kashmir Singh (PH)

3.11.1959

 

10.1.1989

Substantive

--

2

Sh.Satpal Singh

5.4.1960

 

12.7.1989

-do-

--

3

Sh Lekh Raj Chauhan(SC)

25.4.1962.

5.5.1992

14.6.1994

-do-

--

4

Sh. B.B. Gautam

1.2.1952

26.5.1993

22.7.1994(AN)

 

 

5

Sh.Suvikarm Singh Sen(Ex-Man)

17.9.1950

 

22.7.1994(AN)

-do-

--

6

Jagjit Singh Patial

9.5.1956

 

4.2.1995

-do-

--

7

Sh.Sher Singh Kaith

8.8.1953

 

4.2.1995

-do-

--

8

Sh.Yashvir Kumar

12.11.1955

 

21.3.1995

-do-

--

9

Sh.Sita Ram Sharma

5.5.1960

 

8.3.1995

-do-

--

10

Sh.Des Raj Chauhan

12.10.1957

 

4.3.1995(AN)

-do-

--

11

Sh.Tara Chand

11.2.1960

 

21.3.1995( AN)

-do-

--

12

Sh. Chandesh Handa

16.3.1964

 

27.6.1995

-do-

--

13

Sh.Suresh Chand Gupta

12.2.1956

 

29.7.1995

-do-

--

14

Sh.Rakesh Kalra

30.9.1961

 

7.9.1995

-do-

--

15

Sh.Ashok Sood

8.5.1962

 

23.11.1995

-do-

 

16

Sh.Hem Raj Bhardwaj

4.11.1963

 

26.12.1995

-do-

--

17

Sh Gain Chand Sharma

7.5.1962

 

30.12.1995

-do-

--

18

Sh.Shammi Kumar

1.1.1964

 

30.3.1996

-do-

--

19

Sh.Chambel Singh

17.9.1959

 

22.3.1996

-do-

--

20

Sh.Ram Lal (S.T.)

6.5.1959

 

19.12.1997

-do-

--

21

Sh.Anil Kumar(S.C)

27.4.1963

 

31.12.1998(AN)

-do-

--

22

Smt.Meera Gautam

18.6.1956

 

16.12.1998

-do-

--

23

Smt.Shanno Malhotra

30.12.1955

 

9.2.1999

-do-

--

24

Sh.Vijay Kumar Walia

5.4.1963

 

24.12.1998(AN)

-do-

 

25

Sh. Tarbiz Kumar

2.2.1961

 

9.12.1998(AN)

-do-

--

26

Sh. Mohinder Kumar

31.7.1962

 

24.4.2002

-do-

--

27

Sh. Hardev Singh Shandil

25.2.1964

 

23.4.2002(AN)

-do-

--

28

Sh. Ajit Singh(SC)

8.9.1963

 

7.2.206

Officiating

--

29

Sh. Ram Singh Chauhan(SC)

20.6.1963

 

6.2.2006

-do-

--

30

Sh. Jitender Singh(Ex-serviceman)

30.9.1968

 

28.2.2006

-do-

--

31

Sh. Anil Sharma,S/O Sh. Lal Chand Sharma

26.3.1971

 

9.2.2007(AN)

-do-

--

32

Sh. Raj Kumar (SC)

6.6.1975

 

17.7.2006

-do-

--

33

Sh. Pritam Singh Bhaik(Ex-Serviceman)

27.7.1953

 

25.9.2007

-do-

--

34

Sh. Mukesh Kumar Snehi (ST)

31.3.1974

 

27.9.2007

-do-

--

Note:  Seniority of officers whose names are appearing at Sr. No 31 and 32 will however, be subject to final outcome of the  Hon’ble H.P. Administrative Tribunal/Court in OA No. 19/2008 as conveyed vide Department of Personnel letter no. PER(AP)-C-E(3)-1/2008 dated 17.1.2008.
Sd/-
Director,
Local Audit Department
Himachal Pradesh Shimla-9

 

 

Non Gazetted Class-III Employee
Final Seniority list of Junior Auditor of Local Audit Department as on 15-02-2008 circulated vide O/O No. 1-30/67-Fin(LA) dated 04.04.2008.


Sr. No.

Name

Date of Birth

Date of appointment to the present post

Substantive

Remarks

1

Sh. Bidhi Chand Jamwal
(Ex-Service Man)

02.02.1950

26.05.1995 (AN)

Permanent

--

2

Sh. Ram Dayal (SC)

07.12.1952

22.09.1973

-do-

--

3

Sh.  Dev Raj Ranout (PH)

12.03.1953

16.12.1981 (AN)

-do-

--

4

Sh. Jagdish Chand (SC)

16.07.1953

03.05.1982

-do-

--

5

Sh. Kapil Kishor Bhardwaj

02.10.1952

13.07.1982

-do-

--

6

Sh. Rakesh Kumar Sharma

02.11.1955

13.07.982

-do-

--

7

Sh. Ravi Prakash (SC)

12.12.1953

21.08.1982 (AN)

-do-

--

8

Smt. Anuradha Thakur

14.02.1958

05.04.1983 (AN)

-do-

--

9

Sh. Vidya Sagar (SC)

30.12.1963

11.11.1986(AN)

-do-

--

10

Sh. Parveen Kumar (SC)

18.01.1959

21.10.1986 (AN)

-do-

--

11

Sh. Amarjeet Singh (SC)

26.03.1960

12.02.1987

-do-

--

12

Sh. Ram Krishan (PH)

25.12.1952

09.01.1989

-do-

--

13

Sh. Lekh Ram (SC)

15.12.1953

04.01.1989 (AN)

-do-

 

14

Sh. Khub Chand Sharma

08.03.1959

28.02.1989

-do-

--

15

Sh. Surender Thalyari

25.03.1957

05.08.1991

-do-

--

16

Smt. Nirmla Verma
(Ward of Ex service Man quota)

02.12.1971

17.03.1994

-do-

--

17

Smt. Saroj Rathore(SC)

28.02.1957

06.10.1994

-do-

--

18

Smt. Indira Verma

29.08.1965

12.02.1996

-do-

--

19

Sh. Subhash Chand (SC)

25.08.1961

15.02.1996

-do-

--

20

Smt. Kamla Chauhan

27.04.1965

12.02.1996

-do-

--

21

Sh. Surender Chand Katoch(Ex-Service Man Quota)

6.7.1966

7.6.1996

-do-

--

22

Sh. Diwan Chand(PH)

11.7.1967

27.3..1997AN)

-do-

 

23

Sh. Anil Kumar S/O Sh. Dev Raj Sharma

16.4.1974

28.3.1998

-do-

--

24

Sh. Ravinder Singh

1.11.1975

27.3.1998

-do-

--

25

Sh. Punish Sagar

22.11.1970

1.4.1998

-do-

--

26

Sh. Anil Kumar(OBC) S/O Sh. Moti Ram

10.4.1972

25.3.1998(AN)

-do-

--

27

Sh. Sandeep kamal

21.3.1974

24.3.1998

-do-

--

28

Sh. Lalit Kumar Aggarwal

10.5.1975

21.3.1998

-do-

--

29

Sh. Vipul Kumar Sood

6.8.1975

24.3.1998

-do-

--

30

Sh. Brijender Mohan Puri

14.7.1976

20.3.1998

-do-

--

31

Sh. Vikas Dhawan

17.5.1968

26.3.1998

-do-

--

32

Smt. Viraj

9.11.1972

19.3.1998

-do-

--

33

Sh. Viney Kumar

22.2.1965

30.3.1998

-do-

 

34

Sh. Kewal Singh(OBC)

4.5.1966

21.3.1998

-do-

--

35

Sh. Dinesh Chander Lakhanpal

25.8.1972

26.3.1998

-do-

--

36

Sh. Rajvir Singh(SC)

18.2.1974

24.3.1998

-do-

--

37

Sh. Raj Kumar Sharma

14.12.1963

27.3.1998

-do-

 

38

Sh. Virender Kumar(OBC)

8.8.1970

21.3.1998

-do-

--

39

Sh. Sanjeev Kumar (OBC)

16.2.1972

24.3.1998(AN)

-do-

--

40

Sh. Shri Ram Sulil(OBC)

12.6.1974

24.3.1998

-do-

--

41

Sh.. Manjeet(SC)

25.4.1975

20.3.1998

-do-

--

42

Sh. Som Raj (ST)

13.4.1972

30.3.1998

-do-

--

43

Sh. Amar Dutt(SC)

14.10.1973

24.3.1998

-do-

 

44

Sh. Chet Ram Thakur(GenIRDP)

1.7.1967

20.3.1998

-do-

----

45

Sh. Sarwan Kumar(SC)

30.3.1974

26.3.1998(AN)

-do-

 

46

Sh. Hem Raj(Gem.IRDP)

6.4.1968

19.3.1998

-do-

--

47

Sh. Krishan Lal Negi(SC IRDP)

15.6.1972

18.3.1998

-do-

--

48

Sh. Rakesh Kumar(SC)

12.6.1973

26.3.1998

-do-

 

49

Sh. Vijay Kumar (Gen.IRDP)

15.11.1964

21.3.1998

-do-

--

50

Smt. Pooja Sharma(Gen.WFF)

29.12.1976

21.3.1998(AN)

-do-

--

51

Smt. Radha Devi(SC IRDP)

10.1.1973

24.3.1998(AN)

-do-

--

52

Sh. Shashi Kant Sharma

1.9.1969

23.12.2004

-do-

--

53

Sh. Sunil Dutt Manhas

15.11.1971

30.1.2006

Officiating

--

54

Smt. Mamta Rawal

6.8.1976

13.9.2007

-do-

--

 

 

 

 

 

 

                    
Sd/-
Director,
Local Audit Department
Himachal Pradesh Shimla-9

 

  

     
 

   
   

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