मुयालय, कमचारी राय बीमा
िनगम
म एवं रोजगार मंालय,भारत
सरकार
पंचदीप भवन, सी.आई.जी माग:
नईिदी -110002.
Headquarters, Employees’ State Insurance
Corporation
Ministry of Labour & Employment, Government of
India.
Panchdeep Bhawan: C.I.G. Road:
New Delhi – 110 002
ई-मेल/email:pc-hqrs@esic.gov.in
_______________________________________________________________________
No.Z-17012/253/2025-PC-Part(1)/1392231 04-09-2025
To
All Deans - ESI PGIMSRs/Medical and Dental Colleges
All Medical Superintendents - ESIC Hospitals
Director (Medical) Delhi/Director (Medical) Noida
Subject: Adherence to the Provisions of Audit Manual by ESIC
PGIMSRs, Medical & Dental Colleges, and Hospitals – Reg.
Sir/Madam
I am directed to forward attached herewith the soft copy of Manual
of Audit & Accounts Vol. I & II 2023 (Fourth Edition) and ESIC Handbook
of Internal Audit.
In this regard, it is informed that uniform adherence to the
provisions laid down in the Manual is essential for ensuring financial
propriety,
accountability,
and
transparency
across
all
ESIC-run
institutions.
Accordingly, all PGIMSRs, Medical and Dental Colleges, and
Hospitals of ESIC are hereby directed to strictly comply with the
provisions of the Audit Manual in letter and spirit.
The following actions are to be taken with immediate
effect:
1. Familiarization with Audit Manual: All Heads of Institutions must
ensure that the concerned officers and staff are well acquainted
with the relevant provisions of the Audit Manual.
2. Internal Audit Preparedness: Institutions must maintain all
records and documentation as prescribed to facilitate internal and
external audits.
3. Rectification of Audit Observations: Prompt action should be
taken to respond to and rectify audit observations. Compliance
Z-17012/253/2025-PC-Part(1)
I/2980661/2025
reports must be submitted in a timely manner.
4. Designation of Nodal Officer: A Nodal Officer should be
designated in each institution to coordinate with the audit teams
and ensure timely compliance with audit requirements.
5. Periodic Review: The status of audit compliance should be
reviewed periodically at the institution level and reported to the
ESIC Hqrs. Office, if required.
Non-compliance with the Audit Manual provisions will be viewed
seriously and may attract administrative action as per rules.
This issues with the approval of the competent authority.
Yours sincerely,
(Sanjiv Kochhar)
Dy. Medical Commissioner (PC)
Copy to:
1. All ESIC Zonal Medical Commissioners (North Zone, South Zone,
West Zone, East Zone & North East Zone).
2. WCM, Hqrs with request for uploading on ESIC website
Z-17012/253/2025-PC-Part(1)
I/2980661/2025
