Public Adminstration

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PUBLIC ADMINISTRATION.

TOPIC- ACCOUNTS AND AUDITING.

GROUP MEMBERS –

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INTRODUCTION:http://www.gameswala.com/

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Our project is on “accounts and audit “ as assigned by our lecturer Ms Shveta . the aim of our project was to study the auditing process of accounts carried out in a particular government agency. It also aimed at gathering information through interaction with the officials involved in such agencies. As public administration means the management of the activities of different government agencies thus accounts and audit are also part of such activities . Accounting and auditing are inter related. They basically deal with the utilization of finance and assets efficiently and effectively.

Here we have tried our level best to do this project according to the expectations of our lecturer. Hope she would like it.

ACKNOWLEDGEMENT:http://www.gameswala.com/

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This project was not possible without the able guidance of our lecturer Ms . It is only through the inspiration and motivation of our lecturer that we were able to complete our project. Also we would like to thank for the very decent behavior of the officials of PEDA as they spent their very valuable time for us. It was through their cooperation and the zeal through which they interacted with us that we were able to understand the topic properly.

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RESEARCH METHODOLOGY: We found our material on our project through our deep study of accounting and auditing books in sector 34 library.  We found some of the auditing methods from the office of PEDA.  Other useful data came through interaction with our parents and siblings in the commerce sector.  INTERNET was the primary source for the secondary data we collected.

The following websites were quite useful:      en.wikipedia.org Britannica online encyclopedia . Microsoft Encarta. Geekinterview.com Cag.gov.in PEDA official site.

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ABOUT ACCOUNTING AND AUDITING.
AUDITING:The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.

The Definition for Auditing and Assurance Standard (AAS) 1 by ICAI - "Auditing is the independent examination of financial information of any entity, whether profit oriented or not, and irrespective of its size or legal form, when such an examination is conducted with a view to expressing an opinion thereon."

Audits are performed to ascertain the validity and reliability of information; also to provide an assessment of a system's internal control. The goal of an audit is to express an opinion on the person / organization / system (etc.) in question, under evaluation based on work done on a test basis. Due to practical constraints, an audit seeks to provide only reasonable assurance that the statements are free from material error. Hence, statistical sampling is often adopted in

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audits. In the case of financial audits, a set of financial statements are said to be true and fair when they are free of material misstatements a concept influenced by both quantitative (numerical) and qualitative factors. Auditing is done by the auditor to find out whether the financial statements are prepared by business concerns to know the result of the business activity undertaken by them throughout the year. At the end of the business activity undertaken by them whole exercise of accounting. When financial statements are financial statements show true and fair view of the state of affairs of the business.

Meaning of true and fair view “The financial statements would show true and fair view regarding the business activities when all the following features are present: All the transactions in the cource of business are recorded in the books of account and accurately. 1. Transactions are recorded according of the accepted accounting principles. 2. The financial statements are drawn in conformity with the books of account. 3. Financial statements are prepared as per accepted rules and regulation of the companies act, 1956 and other legal provisions. 4. When there are no errors and frauds presents in the books of accounts.

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FINANCIAL AUDIT,
or more accurately, an audit of financial statements, is the review of the financial statements of a company or any other legal entity (including governments), resulting in the publication of an independent opinion on whether those financial statements are relevant, accurate, complete, and fairly presented. Financial audits are typically performed by firms of practicing accountants due to the specialist financial reporting knowledge they require. The financial audit is one of many assurance or attestation functions provided by accounting and auditing firms, whereby the firm provides an independent opinion on published information. Many organisations separately employ or hire internal auditors, who do not attest to financial reports but focus mainly on the internal controls of the organization. External auditors may choose to place limited reliance on the work of internal auditors.

Financial audits exist to add credibility to the implied assertion by an organization's management that its financial statements fairly represent the organization's position and performance to the firm's stakeholders (interested parties). The principal stakeholders of a company are typically its shareholders, but other parties such as tax authorities, banks, regulators, suppliers, customers and employees may also have an interest in ensuring that the financial statements are accurate.

The audit is designed to increase the possibility that a material misstatement is detected by audit procedures. A misstatement is

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defined as false or missing information, whether caused by fraud (including deliberate misstatement) or error. "Material" is very broadly defined as being large enough or important enough to cause stakeholders to alter their decisions. Audits exist because they add value through easing the cost of information asymmetry, not because they are required by law (note: audits are obligatory in many EU-member states). For example, a privately-held company that does an issue securities on a public exchange might engage a firm to audit its financial statements in order to obtain more desirable loan terms from a financial institution or trade accounts with its customers. Without the audit, the lending party would not have assurance as to whether or not the company's financial position is accurate. In turn, the lender could price protect against this information asymmetry. The exact form and content of the "audit opinion" will vary between countries, firms and audited organizations. In the US, the CPA firm provides written assurance that financial reports are fairly presented, in all material respects, in conformity with generally accepted accounting principles (GAAP), where the threshold for materiality is determined via auditor's judgment

Stages of an audit A financial audit is performed before the release of the financial statements (typically on an annual basis), and will overlap the year-end (the date which the financial statements relate to).

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The following are the stages of a typical audit Timing: before year-end Purpose:...




To understand the business of the company and the environment in which it operates. [1] o What should auditors understand?  The relevant industry, regulatory, and other external factors including the applicable financial reporting framework  The nature of the entity  The entity’s selection and application of accounting policies  The entity’s objectives and strategies, and the related business risks that may result in material misstatement of the financial statements  The measurement and review of the entity’s financial performance  Internal control relevant to the audit To determine the major audit risks (i.e. the chance that the auditor will issue the wrong opinion). For example, if sales representatives stand to gain bonuses based on their sales, and they account for the sales they generate, they have both the incentive and the ability to overstate their sales figures, thus leading to overstated revenue. In response, the auditor would typically plan to

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Types of auditors Auditors of financial statements can be classified into two categories:


External auditor / Statutory auditor is an independent Public accounting firm engaged by the client subject to the audit, to express an opinion on whether the company's financial statements are free of material misstatements, whether due to fraud or error. For publicly-traded companies, external auditors may also be required to express an opinion over the effectiveness of internal controls over financial reporting. External auditors may also be engaged to perform other agreed-upon procedures, related or unrelated to financial statements. Most importantly, external auditors, though engaged and paid by the company being audited, are regarded as independent auditors.



Internal auditors are employed by the organization they audit. They perform various audit procedures, primarily related to procedures over the effectiveness of the company's internal controls over financial reporting. Due to the requirement of Section 404 of the Sarbanes Oxley Act of 2002 for management to also assess the effectiveness of their internal controls over financial reporting (as also required of the external auditor), internal auditors are utilized to make this assessment. Though internal auditors are not considered independent of the company they perform audit procedures for, internal auditors of publicly-traded companies are required to report directly to the board of directors, or a sub-committee of the board of directors, and not to management, so to reduce

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the risk that internal auditors will be pressured to produce favorable assessments.



Consultant auditors are external personnel contracted by the firm to perform an audit following the firm's auditing standards. This differs from the external auditor, who follows their own auditing standards. The level of independence is therefore somewhere between the internal auditor and the external auditor. The consultant auditor may work independently, or as part of the audit team that includes internal auditors. Consultant auditors are used when the firm lacks sufficient expertise to audit certain areas, or simply for staff augmentation when staff are not available.



Quality auditors may be consultants or employed by the organization Audit of Government Companies (Commercial Audit) There is a special arrangement for the audit of companies where the equity participation by Government is 51 percent or more. The primary auditors of these companies are Chartered Accountants, appointed by the Comptroller and Auditor General of India, who gives the directions to the auditors on the manner in which the audit should be conducted by them. The Comptroller and Auditor General of India is also empowered to comment upon the audit reports of the primary auditors. In addition, the Comptroller and Auditor General of India conducts a test audit of the

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accounts of such companies and reports the results of his audit to Parliament and State Legislatures.

.

ACCOUNTANCY:Accountancy is the process of communicating financial information about a business entity to users such [1] as shareholders and managers. The communication is generally in the form of financial statements that show in money terms the economic resources under the control of management; the art lies in selecting the information that is relevant to the user and is reliable.

Accountancy is a branch of mathematical science that is useful in discovering the causes of success and failure in business. The principles of accountancy are applied to business entities in three divisions of practical art, named accounting, bookkeeping, and auditing.

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Accounting is called "the language of business" because it is the vehicle for reporting financial information about a business entity to many different groups of people. Accounting that concentrates on reporting to people inside the business entity is called management accounting and is used to provide information to employees, managers, owner-managers and auditors.

CAG's Role
The Comptroller & Auditor General of India plays a key role in the functioning of the financial committees of Parliament and the State Legislatures. He has come to be recognised as a 'friend, philosopher and guide' of the Committee. His Reports generally form the basis of the Committees' working, although they are not precluded from examining issues not brought out in his Reports. He scrutinises the notes which the Ministries submit to the Committees and helps the Committees to check the correctness submit to the Committees and helps the Committees to check the correctness of facts and figures in their draft reports. The Financial Committees present their Report to the Parliament/ State Legislature with their observations and recommendations. The various Ministries / Department of the Government are required to inform the Committees of the action taken by them on the recommendations of the Committees (which are generally accepted) and the Committees present Action Taken Reports to Parliament / Legislature. In respect of those cases in Audit Reports, which could not be discussed in detail by the Committees, written answers are obtained from the Department / Ministry concerned and are sometimes incorporated in the Reports presented to the Parliament / State Legislature. This ensures that the audit Reports

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are not taken lightly by the Government, even if the entire report is not deliberated upon by the Committee.

Role of the CAG in regard to audit

The Comptroller and Auditor General is the sole authority prescribed in the Constitution entrusted with the responsibility of audit of accounts of the Union and of the States. It is the duty of the Comptroller and Auditor General to audit receipts and expenditure of the Union and each State and the Union Territory Governments. The audit reports of the Comptroller and Auditor General are placed before Parliament or the legislature of the State or the Union Territory, as the case may be. The duties of the Comptroller and Auditor General also extend to audit of Government companies and corporations and bodies and authorities in accordance with the laws made by the legislature and rules made thereunder.

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The broad objectives of audit are to ensure legality, regularity, economy, efficiency and effectiveness of financial management and public administration mainly through assessment as to: (1) whether the financial statements are properly prepared, are complete in all respects and are presented with adequate disclosures (financial audit);

(2) whether the provisions of the Constitution, the applicable laws, rules and regulations made thereunder and various orders and instructions issued by competent authority are being complied with (compliance audit); and (3) the extent to which an activity, programme or organisation operates economically, efficiently and effectively (performance audit).

No power of direction with the executive in relation to Audit It is important for the independence of the Comptroller and Auditor General that there is no power of direction by the executive in relation to the performance of the audit

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mandate. The Comptroller and Auditor General is not obliged to carry out, modify or refrain from carrying out an audit or suppress or modify audit findings, conclusions and recommendations in the light of any directions by the executive. This, however, does not preclude requests to the Comptroller and Auditor General by the executive proposing matters for audit. Decision in this regard shall rest finally with theComptroller and Auditor General.

ABOUT Punjab Energy Development Agency : -was formed in Sept. 1991 as a state nodal agency for promotion and development of renewable energy programmes/projects and energy conservation programme in the state of Punjab. PEDA is registered as a Society under the Societies Act of 1860 The past three decades have seen a significant evolution in the science, practices and impact of energy efficiency. Energy efficiency has gradually emerged from being an advocacy subject to a powerful, cost-effective, and environment-friendly policy tool to narrow the widening supply-demand gap facing the nation today. As per the Integrated Energy Report, energy conservation programs, if designed and executed properly, can obviate the need for 25,000 MW additional generation capacity. Energy conservation potential for the economy as a whole has been assessed as 23% with maximum potential in Industrial and Agricultural Sectors (Planning Commission, Govt of India, August 2006). Considering the vast potential of energy savings and benefits of energy efficiency, the Government of India enacted the Energy Conservation Act, 2001 in October 2001. The Energy

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Conservation Act, 2001 became effective from 1st March, 2002. The Act provides for institutionalizing and strengthening delivery mechanism for energy efficiency programs in the country and provides a framework for the much-needed coordination between various government entities. The Act also provides legal framework, and a regulatory mechanism at the Central and State Government levels. As per the EC Act, Government of India established Bureau of Energy Efficiency (BEE) with the Mission to develop policy and strategies with a thrust on self-regulation and market principles, within the overall framework of the Energy Conservation Act (EC Act), 2001 with the primary objective of reducing energy intensity of the Indian economy. This will be achieved with active participation of all stakeholders, resulting in accelerated and sustained adoption of energy efficiency in all sectors. Among the key stakeholders are the State Designated Agencies (SDAs) established by State Governments in consultation with BEE with the responsibility to implement the Act within the state through various regulatory and promotional instruments.

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INTERVIEW-

PERSON INTERVIEWED:Mr. O.N. SHARMA & Mr. C.R. THAKUR
AUDITING DEPARTMENT OFFICIAL P.E.D.A (PUNJAB ENERGY DEVELOPMENT AGENCY)

INTERVIEWED BY1. VIBHU TIWARI (10103031). 2. GAURAV VERMA (10103012).

QUESTIONARE –

1. WHAT IS ACCOUNTING?

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ANS. It is the process of collecting ,recording and classifying as well as interpreting the data and important facts related to the events and transaction of business.

2.WHAT IS AUDITING? ANS. The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.

3.WHAT IS THE NEED OF AUDITING? ANS.- Auditing is a vital part of accounting. Auditing is needed to ascertain the validity and reliability of information. The goal of an audit is to express an opinion on the person / organization / system (etc.) in question, under evaluation based on work done on a test basis. An audit seeks to provide only reasonable assurance that the statements are free from material error.

4. WHAT IS VOUCHING?

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ANS. Voucher is a detailed statement of the daily expenses incurred by the company and the process of assembling different vouchers related to different expenses is known as vouching.

5. WHAT ARE THE PROCEDURES INVOLVED IN AUDITING?

OR

PROCESSES

ANS. According to me , , a typical audit includes the following sequential steps: Scheduling an opening conference to discuss the audit objectives, timing, and report format and distribution. Assessing the soundness of the internal controls or business systems and operations. Testing the internal controls to ensure proper operation. Discussing with management all preliminary observations. Discussing with management the draft audit report and their responses, if available, prior to release of the final audit report. Following up on critical issues raised in audit reports to determine if they have been successfully resolved.

6. WHAT ARE DIFFERENT TYPES OF AUDITS? Types of Audits :-

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1. Financial Audits 2. Operational Audits 3. Department audits 4. Integrated Audits 5. Investigative Audits 6. Follow-up Audits Financial Audit A historically oriented, independent evaluation performed for the purpose of attesting to the fairness, accuracy, and reliability of financial data. CSULB's external auditors, KPMG, perform this type of review. CSULB's Director of Financial Reporting coordinates the work of these auditors on our campus. Operational Audit A future-oriented, systematic, and independent evaluation of organizational activities. Financial data may be used, but the primary sources of evidence are the operational policies and achievements related to organizational objectives. Internal controls and efficiencies may be evaluated during this type of review. Department Review A current period analysis of administrative functions, to evaluate the adequacy of controls, safeguarding of assets, efficient use of resources, compliance with related laws, regulations and University policy and integrity of financial information.

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Integrated Audit This is a combination of an operational audit, department review, and IS audit application controls review. This type of review allows for a very comprehensive examination of a functional operation within the University. Investigative Audit This is an audit that takes place as a result of a report of unusual or suspicious activity on the part of an individual or a department. It is usually focused on specific aspects of the work of a department or individual. All members of the campus community are invited to report suspicions of improper activity to the Director of Internal Auditing Services on a confidential basis. Follow-up Audit These are audits conducted approximately six months after an internal or external audit report has been issued. They are designed to evaluate corrective action that has been taken on the audit issues reported in the original report. When these follow-up audits are done on external auditors' reports, the results of the follow-up may be reported to those external auditors.

7.What is the objective of Accounting Standards? ANS.Objective of Accounting Standards is to standarize the diverse accounting policies and practices with a view to eliminate to the extent possible the non-comparability of financial statements and the reliability to the financial statements.

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The institute of Chatered Accountants of India, recognizing the need to harmonize the diversre accounting policies and practices, constituted at Accounting Standard Board (ASB) on 21st April, 1977

8. Please tell us about the types of auditors the firm has? ANS. There are three types of auditors :(i) Internal auditors.- these are the auditors of the company that carry out audit on regular basis. (ii) External auditors.-these are the auditors appointed by CAGI and carry out audit annually . (iii) Concurrent auditors.

9 . WHAT IS INTERNAL AUDIT? ANS. It is defined as the auditing which is done by auditors known as internal auditors. These auditors they usually work with the accounts and finance department of any company. They check some part of the accounts for any discrepancy or any illegality.

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These auditors are paid and appointed by the company.

10. WHAT IS THE DIFFERENCE BETWEEN INTERNAL AUDIT AND ANNUAL EXTERNAL AUDIT? ANS. The internal audit is carried out by the auditors who work in the company as a regular staff. It is the audit carried out on regular basis like within a week or a month. Whereas, the annual external audit is carried out by external auditors which are appointed by the COMPTROLLER AND AUDITOR GENERAL of INDIA (CAGI). This audit is carried out annually. Company doesn’t has any control over this auditing.

11.ROLE OF CAG IN ACCOUNTING? ANS. The duties and powers of the Comptroller and Auditor General in regard to the accounts of the Union and State Governments are laid down under Articles 149 and 150 of the Constitution of India and Sections 10 to 12 and 23 of the Act. Under Article 149 of the Constitution, the Comptroller and Auditor General

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shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament. By virtue of the provisions of Article 150 of the Constitution, the accounts of the Union and the States shall be kept in such form as the President may, on the advice of the Comptroller and Auditor General, prescribe. The word “form” used in Article 150 has a comprehensive meaning so as to include the prescription not merely of the broad form in which the accounts are to be kept, but also the basis for selecting the appropriate heads under which the transactions are to be classified.

12.ROLE OF CAG in AUDITING? ANS. The Comptroller and Auditor General is the sole authority prescribed in the

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http://www.gameswala.com/
Constitution entrusted with the responsibility of audit of accounts of the Union and of the States. It is the duty of the Comptroller and Auditor General to audit receipts and expenditure of the Union and each State and the Union Territory Governments. The audit reports of the Comptroller and Auditor General are placed before Parliament or the legislature of the State or the Union Territory, as the case may be. The duties of the Comptroller and Auditor General also extend to audit of Government companies and corporations and bodies and authorities in accordance with the laws made by the legislature and rules made.

13.WHY IS THE AUDIT BOARD FORMED ANNUALLY? ANS. the constitution of Audit Boards is for conducting comprehensive audit appraisals of the working of Public Sector Enterprises engaged in diverse sectors of the economy. These Audit Boards associate with them experts in disciplines relevant to the appraisals. They discuss their findings and conclusions with the managements of the enterprises and their

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controlling ministries and departments of government to ascertain their view points before finalisation.

14.What Does Accounting Principles Mean? ANS. The rules and guidelines that companies must follow when reporting financial data. The common set of accounting principles is the generally accepted accounting principles (GAAP). To remain listed on many major stock exchanges in the U.S., companies must file regular financial statements reported according to GAAP. Accounting principles differ around the world, and countries usually have their own, slightly different, versions of GAAP.

15.WHAT ARE AUDIT CONTROL PROCEDURES? ANS. Audit control procedures are the measures undertaken by the company to keep a check on its internal auditors whether they are maintaining proper records regarding the audits. CAGI keeps a check on the external auditors whether they are carrying out their audit annually.

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CONCLUSION:
The project was a great learning experience for us. We in our project learnt about the accounting and auditing techniques that are followed by various Government agencies in which we studied about the auditing and accounting procedures , their utilities and the whole governmental system as a whole. Accounting and auditing is done in order to keep a check on the accounts of union and state governments as done by IA&AS (Indian audits and accounts service) . The accounting is done by the principal accountants general and auditing is done by the accountants general of the particular state. Thus it helps to keep a transparency over the financial status of the government.

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IA&AS is headed by the CAGI and he is further assisted by the Principal accountant general . AUDITING SYSTEM :In private companies different types of systems are followed but government corporations a single system is followed throughout the country. That system comprises of the auditing to be done at the various intervals by different people . These peoples involve the following people CAGI the comptroller and auditor general of INDIA is the most important and central person in the auditing system. He appoints various auditors to different public sector organizations.  Internal auditors keeps a check on the accounts of the company monthly or weekly.  External auditors (as mentioned above) keep a check on the accounts of the company annually.

The various types of audits areTypes of Audits :7. Financial Audits 8. Operational Audits 9. Department audits

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http://www.gameswala.com/
10. 11. 12. Integrated Audits Investigative Audits Follow-up Audits

 Accounting is the process of collecting ,recording and classifying as well as interpreting the data and important facts related to the events and transaction of business

It is very much required in a governmental setup so as to keep a record of the revenues and the expenditures that are carried out by the government.

Our experience:
When we were assigned for the public administration project we chose the topics of accounts and audit . I asked my friend GAURAV that how we should begin this project. He suggested that we should first search for the secondary data on our project . then we went to the Library of Sector -34 of which I was a member. We found our material from the library and internet. Our teacher asked us to take an interview of any official in the government sector agency , then we decided to carry out the interview of MR.O.N. SHARMA and Mr. C.R. thakur ,the officials in the finance

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http://www.gameswala.com/
department of PEDA (PUNJAB ENERGY DEVELOPMENTAL AGENCY) , the very next day i.e 18th of april 2011 we went to their Office situated in sector -33 chandigarh . we were a little nervous as it was the first of a kind experience for us.

Punjab Energy Development Agency : -was formed in Sept. 1991 as a state nodal agency for promotion and development of renewable energy programmes/projects and energy conservation programme in the state of Punjab. PEDA is registered as a Society under the Societies Act of 1860.

We asked the peon for Mr.Sharma and Mr. Thakur. Then we went to the finance department in the AUDITS ROOM. Then we told them about our project and asked them to spare some time for the same. Then we asked them our questions and they answered accordingly and cleared our queries . Then we discussed some more about the auditing process carried out in Peda. They also offered us a cup of tea each and also interacted about our courses and our institute. It was a great learning experience .

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After that we compiled all our collected data .

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