Adherence to Audit Manual by ESIC Colleges and Hospitals

Z-17012/253/2025-PC-Part(1) | I/2980661/2025

मुख्यालय, कर्मचारी राज्य बीमा निगम श्रम एवं रोजगार मंत्रालय, भारत सरकार पंचदीप भवन ,सी.आई.जी मार्ग : नईदिल्ली -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 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,

Digitally signed by Sanjiv Kochhar Date: 04-09-2025 (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