Dharamshala – The Office of the Auditor General (OAG) successfully completed a ten-day intensive capacity-building training program aimed at enhancing the professional efficiency of its staff. Held from October 9th to October 19th, 2024, the initiative focused on the practical application of the Audit Manual, Central Tibetan Administration (CTA) Rules and Regulations, and advanced Tally software training.
Objectives and Scope The primary objective of this initiative was to equip newly recruited auditors with a standardized understanding of auditing procedures. By emphasizing the interpretation of guidelines within the Audit Manual and CTA regulations, the training aimed to eliminate personal subjectivity in auditing and ensure uniformity across all procedural executions. Additionally, the program sought to upgrade technical proficiency in Tally Prime, ensuring staff can effectively audit units utilizing modern accounting software.
Key Areas of Training The comprehensive curriculum was divided into three core segments, led by senior OAG staff (Additional Secretary, Joint Secretaries, Deputy Secretaries, and Section Officers) and external experts.
• Audit Fundamentals and Methodology: Sessions covered essential topics such as Internal Check and Control, Audit Planning, and the principles of Performance Audit—specifically focusing on the “Three Es”: Economy, Efficiency, and Effectiveness. Specialized sessions were also dedicated to the audit of schools, hospitals, receipts, and payments.
• Regulatory Compliance: A significant portion of the training addressed critical statutory requirements. This included detailed modules on the Foreign Contribution Regulation Act (FCRA), Income Tax rules for charitable trusts and cooperative societies, and the latest amendments regarding TDS and GST. Recognizing the prevalence of GST-registered trading units within the Tibetan community, the OAG prioritized these sessions to ensure auditors can provide necessary guidance during field audits.
• Technical Proficiency (Tally Prime): Expert training was provided by Mr. Subhash from Education Arena, Dharamshala. Participants transitioned from Tally ERP to Tally Prime, learning advanced features such as inventory management, tracking stock groups, and utilizing Tally’s audit features to drill down into transaction details.
• Specialized and Soft Skills: The training also encompassed niche topics such as Construction Audit, Balance Sheet analysis, and Introduction of Green Book Excel Macro. Furthermore, sessions on report writing, time management (Pomodoro technique), and cultivating a “Growth Mindset” were included to foster a holistic professional approach.
Outcomes and Future Outlook The workshop successfully provided staff with a robust understanding of the theoretical and practical aspects of their duties. The OAG anticipates that this training will result in greater professional assistance provided to auditee.