Hindu Religious Institutions Audit Department
Audit of Hindu religious institutions, template audit for smaller institutions, and performance audit of selected functional areas.
Mind MapOrganizational Structure
1
Director General of Audit
2
Director
3
Directorate and Regional Offices
4
Chief Audit Officer, Deputy Chief Audit Officers and Regional Audit Officers
5
Assistant Audit Officers and Audit Superintendents
6
Audit Inspectors
EstablishmentEvolution and authority
- Independent audit wing established through G.O.(Ms.) No.1826 dated 21.06.1972.
- Relieved from HR&CE Department and constituted under Finance Department through G.O.Ms.No.181 dated 25.11.2021.
- Brought under the Director General of Audit through G.O.Ms.No.102 dated 07.04.2022.
- Head of Department post created through G.O.Ms.No.129 dated 13.05.2022; department functioning from 01.06.2022.
Acts and RulesStatutory basis
- Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959
- Tamil Nadu Hindu Religious and Charitable Endowments Rules, 1959
- Tamil Nadu Hindu Religious Institutions Employees Conditions of Service Rules, 2020
FunctionsDepartment responsibilities
- Formulate audit procedures and fix quarterly audit programmes through CAMS.
- Monitor audit progress and approve special audit programmes.
- Forward serious irregularity reports to the Commissioner of HR&CE Department.
- Monitor settlement of audit paras through APMS.
Auditable InstitutionsCoverage numbers
Coverage Total
4204
Regular Audit Institutions under the audit coverage of HRIA.
21675
Template Audit Institutions
25879
Total Audit Institutions
179
Category 1 above 1 crore
110
Category 2 above 50 lakh to 1 crore
662
Category 3 above 10 lakh to 50 lakh
3225
Category 4 above 3 lakh to 10 lakh
17853
Oru Kaala Poojai
HighlightsAchievements and initiatives
- Six-month Combined Audit Training Programme for Audit Inspectors recruited in 2024 and 2025.
- Performance Audit introduced during 2024-2025.
- Performance Audit areas include Annadhanam, Temple Tank Maintenance, Property Management, and Crowd and Sanitary Management.
ContactOffice details
- Directorate of Hindu Religious Institutions Audit, Head Office.
- Director: Tmt. T.J. Srividhya, Phone: 044-24340874
- Chief Audit Officer: Tmt. K. Geetha