AUDIT NGAI AUDITOR TE...

J.F. Laldailova buatsaih J.F. Dictionary-ah chuan “audit” tih hi ‘pawisa vawn dan leh hman dan endikna’ tiin hrilhfiah a ni a, a tawifel fiah tâwk hle mai. Kan hrethiam tlâng vek bawk a, audit tiin sawi chhunzawm zel tawh mai ila.

Langtlang sawrkar tih hi kan sawi fo ṭhin a. Audit tu te’n zalen leh chik taka an hna an thawh theih hi a pawimawh hle mai. Rorelna leh hnathawh ṭha duh taktaktu chuan lepse an ngam tur a ni a, sawrkar ṭha din kawngah hian audit hna hi a pawimawh em em a ni.

Sawrkar leh company te sum leh pai che vel endika audit tu pawimawh ber Comptroller & Auditor General of India, CAG kan tih mai hi kan hre tlanglawn viau tawhin a rinawm. India ram hmun hrang hrangah an inzar pharh a, sawrkar department hrang hrangte sum che vel an audit a. Chu audit chu a bu-a siamin Parliament leh State Legislature ah pharh ṭhin a ni tih kan hria ang a. Mizoramah chuan Central sawrkar hnuaia mi Principal Accountant General office (PAG) kan nei a, Mizoram sawrkar Department te an audit ṭhin a ni.

CAG audit leh report avangin mi tamtak thil tih dik loh hailan a lo ni tawh ṭhin a, hrem tâwk pawh mi eng emaw zât an awm tawh a ni.

Audit a awm avang hian mawlmang taka chet chiam a rem lova. Eirukna pawh nasa takin a veng a, eiru leh dan lova khawsak chingte man chhuah an ni ṭhin a. Hei vang hian audit hna hi a pawimawh em em a ni. Kan sawi tawh CAG bâkah hian, mimal leh pawl sumdawngte audit turin Chartered Accountant te an awm ve leh bawk a. CBI leh Anti-Corruption Bureau te pawh kan hre lâr viau hlawm awm e. Tin, Mizoram sawrkar hmalakna avangin Lok Ayukta pawh kan han nei ve ta a, a lawmawm hle. Case pawh an dawng ve zauh zauh a, beiseina sang tak han nei zel phawt ila. Heng bakah hian, RTI (Right to Information) dan ṭha tak kan neih mekte pawh hi uar lehzuala kan hman ṭangkai a pawimawh hle bawk.

Principal Accountant General (PAG) office-ah hian thawktu an indaih viau bik loh avangin leh, duh hun huna koh kal mai an remchan loh avangin an ni hian duhthusamin department te hi an vil hneh tâwk lo deuh niin a lang a. Sawrkar hnuaia office hrang hrang ten kalphung dik leh felfai zawk an neih theih nan audit hna thawk theitute kan tihchak a kan tih changtlun a ngai a ni.

Tin, Mizoram sawrkar hnuaia din, Mizoram Local Funds (Accounts & Audit) Rules 2012 zulzuiin Mizoram Audit Manual 2014 te pawh kan han nei ve tawh tak nâin a taktaka audit hna thawk tur hian hnathawktu an la indaih tâwk lo hle mai a. Audit hna dik leh ṭha taka kan kalpui theih hunah chuan office tinte an fimkhur lehzual ang a, ṭul lova sum leh hun ṭha paihral nasa takin a ti ziaawm ngei ngei dawn a ni.

Audit hna, Mizoram sawrkar hnuaia thawk thei chu Director (Local Fund Audit) in a ho mek a, hna taktak thawk tur erawhin an indaih lo nasa hle. Tun dinhmun ah hian 'local body' an tih mai heng Autonomous District Council pathum te, Aizawl Municipal Council te, Shinlung Hills Development Council bâkah Local Council leh Village Council ho te audit hi an hna pui ber chu a ni rih mai a. Finance Department in a ṭul dan angin office/ department eng pawh audit turin thu a pe thei bawk a. Amaherawhchu, sawi tâk angin, mihring indaih lohna avangin thil tam tak tih theih a la ni rih lo (The Mizoram Audit Manual, 2014 ah a kimchangin chhiar theih a ni).

Thuruk leh thil zep ruk ngai hi sawrkarah hian a awm tam vak lo va. Thil pawimawh riau, ram hnuk khawih thil emaw mimal nunna atana hlauhawm thil ni lem lo chu zep chiam a ṭulna chhan a awm lem lo. A tam thei ang ber hi tarlana hailan zel tur a ni. Sawrkar hmalakna chi hrang hrang kan hriat ve zel hi mipuite dikna chanvo a ni hrim hrim bawk a. Engpawhnise, langtlang leh chhui chian dâwla sawrkar siam tur chuan dân kan zawm ṭhat tlân mai bâkah a zawm ṭha lote chhui chhuah a, kawng dik kawhhmuh a ngai a ni.

Ziaka hmuh fak tur awm chiah lo, thil dik tak ni lawi si chu auditor-ho sum phût ching ṭhenkhat an awm chungchang hi a ni. Auditor-hovin department emaw mimal leh pawl sum an audit hian thil fel lo eng eng emaw hi an haichhuak ṭhin a. Chutiang thil felhlel deuhte chu sawi fiah turin department leh sumdawnnaa thuneitute chu hun an pe ve ṭhin a. Department thuneitute insawifiahna chu thu tlinga an ngaih chuan auditor-ho hian an report-a lang lo turin an thaibo (drop) ve ṭhin a ni. Audit report-a a fel lo zawnga lan hi thil zahthlak leh mualphona lian tak bâkah hremna hmachhawn theihna thil a ni a, miin pumpelh hrâm an tum ṭhin a ni.

Hetiang vel buaipuia auditor-te leh an audit office te an indâwr kualnaah hian sum leh therhlo eng emaw phût ching mi ṭhenkhat an awm ṭhin a. Tin, audit report-a a chhe zawnga an lan lohna tur atan tiin department thuneitu ṭhenkhatte chuan auditor te hnenah, thamna a ni ber ang chu, sum leh therhlo eng emaw an tawktarh bawk ṭhin. Chutiang hnuah chuan report a chhe zawnga ziah kha a rem lutuk tawh lo ṭhin a ni. Chu chuan dik taka hnathawh a tiharsa hle bawk a ni.

Mi fel tak tak chu an awm teh meuh mai a. Amaherawhchu, auditor-ho hian sum leh therhlo eng emaw an phut ṭhin tih hi finfiahna tur ziaka hmuh theih mai si loh, thil awm ngei ṭhin a ni. Chuvangin, auditor te ngei ngei pawh hi audit an lo ngai ve em em hi a lo ni a. Dik taka hnathawk hi kan awm mumal lo ti ila kan sawi sual tampui lo vang. Mi thil tih dik lohte va hai lang a, a siamṭhat hna thawktu turte ber pawh rin kaia hna an thawh loh chuan ram ropui tak thlen chu a har rih viau dawn a ni.

Sawrkar ‘financial year’ kum (April ni 1 aṭanga a kum leh March ni 31) a zawh hian department tinin an sum hmanna leh an dawnte (accounts) ziah fel a ngai a. ‘Final re-appropriation & surrender of savings’ tiin, kum kal tâ-a sum che vel kha Finance Department kaltlangin AG office ah report kimchang an thehlut ṭhin. Hei hi tun hnuah chuan April thla chawhma lama zawh fel a ngai ta. A awmzia chu, Budget an neih chhunga head of accounts tina an pawisa hmanna kimchang department tinin an thehluh chu a ni. Chutiang mil chuan AG office leh Department tinte chuan ‘Reconciliation of Accounts’ an buaipui leh a, hei hi department te leh AG office in sum lut leh chhuak an chhinchhiahte an en mil tawnna a ni. Chumi zawhah chuan Department hrang hrang Annual Accounts kha an final a, a khâikhawmna siamin a bu (Finance Account leh Appropriation Accounts te) chu Assembly House-ah pharh ṭhin a ni.

Chutia sawrkar kum a lo tâwp hnua Reconciliation an buaipui vel lai takte hian sum a hek thei riau a nia! An chhinchhiah dan (figure) inmil lo siam rem (reconcile) a nih theih nana Mizoram AG (Principal Accountant General) office-a he lam hna thawktu ṭhenkhatte’n a phuta an phut chu a singbi te’n Department tam tak hian sum an pek a ngai fo ṭhin. Hei hi thudik a ni tih hi (he thu ziaktu bâkah) Department tam takin an sawi thei ang. He kalphung hi a tur ve rengah an ngai deuh roh tawh! Fel lo tak a ni. A chhan lian ber chu, Department ṭhenkhatin felfai takin an accounts an tifel lo ṭhin hi a ni phawt a. Chu chu remchangah lain inremsiamna turin sum hmangin an chingfel a ni ber.

A thuhrimah, office ṭhenkhata hnathawktu ṭhenkhatte zingah anmahni dawrtute hnen aṭanga sum phût ching an la awm fo tih hi tlangkam titiah a la ri reng mai. Hei hi sum pai khawihna section/branch lamah leh Works khawihna Department ah a hluar tlangpui a. File han tihkhawtlâi dan thiam riaute pawh an awm mahna le. Ṭhenkhat phei chu an pi/pute hminga ramhuai lo hnawtchhuak (“ka pi/puin a ti,” tia sum lo phût) te pawh an awm a ni awm e.

Hlawh bâk phût, thianghlim lo taka sum um, mi chan ai lo eiru leh mi dangte mamawhna remchang lâa sum lo rawksak ching hi Department hrang hranga thawk zingah tlem te an la inzep ve a, a felfaite hmai pawh a tibâl a nih hi. Chutiang mi chu sawrkar hmelma an/kan ni.

Ram hmangaih vâng liau liauva ram rawngbawl hna thawk mek, kan Sawrkar hotute’n ram ṭha siam an tum mekna kawngah hian a dodaltu leh hnawksak I ni lo hram ang u khai.

- Lalzahawma, Kawlkulh