Having increasingly realised the importance of auditing and inspection , the UT Government having approved establishing of audit offices in each district in Jammu and Kashmir remains to be implemented. It is not clear as to why the concerned Directorate of Audit and Inspections has not seemingly taken an initiative in this regard so far. We do not know the precise reasons but the general feeling is that there existed in certain departments and offices the manpower shortage problem and if it is the main cause hampering the implementation of the decision of the Administrative Council, pestering the Directorate in this regard would prove only futile . If , however, the decision was earlier taken in filling a number of posts in the Directorate to enable it emerge more effective, strong and decentralised, whether all these posts are filled is also not known. However, delays caused in establishing these offices negates the very basis of taking decision in this regard to make auditing and inspection an integral part of administrative system in Government offices. Therefore, the problem deserves to be looked into on priority.