Guwahati: The Comptroller and Auditor General (CAG) of India has flagged repeated inadequacies in internal audit and control systems of the Assam State Commission for Protection of Child Rights over a period of six years.

The irregularities were stated in separate audit reports on the accounts of the ASCPCR for the period 2010-11 to 2017-18, which were recently laid on the table of the state assembly.

The annexures to the reports said internal audit wing that is an integral part of internal control system did not exist in ASCPCR.

Although a chartered accountant firm was appointed for each of these years for the purpose of maintaining proper internal audit, the area of its performance was restricted to preparation of annual accounts only, the documents noted.

The reports also pointed out that there was no documented internal control framework in the ASCPCR, and the organisation did not have detailed written policies, procedures and other tools to support and ensure an effective internal control system.

In absence of a well-documented internal control framework, the potential risks for programme delivery could not be identified, the annexures added.

The CAG said though physical verification of fixed assets was stated to have been conducted, no such report was submitted for audit.

No inventory register was maintained or physical verification of inventory conducted during any of the years, it said.

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