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4.2
4.3
Cash book - To check cash book for ascertaining whether cash book is
written daily as envisaged in para 79 of FM&P Manual monthly on
regular basis. The Internal Auditor must also conduct physical
verification of cash and report heavy cash balance if any.
4.4
4.5
Annexure-P
To verify whether
4.5.1
Original bill duly signed by contractors is submitted.
4.5.2
Contractor has put his initials in all cuttings and corrections in
the bill.
4.5.3
All Supporting documents are attached with the bills.
4.5.4
The rates, security deposit, and deductions are as per terms
and conditions specified in the agreement
4.5.5
The variations in quantities and completion period etc. have
been authorized by the competent authority
4.5.6
Job completion certificate has been processed by the dealing
assistant of SSA.
4.5.7
Bills passed for payment are as per rules of the society.
4.5.8
All terms and conditions of the contract are fulfilled before
passing the bills.
4.5.9
Every final bill is checked in detail with measurement books.
4.5.10
Cash/Bank Vouchers to be checked for authorization etc.
4.5.11
Overall review of the books of accounts.
4.5.12
Position of outstanding advances paid to suppliers/contractors.
4.5.13
Position of outstanding advances paid to employees
4.5.14
Provident Fund RegisterTo check deduction of provident fund has been made as per rules
of SIS/States Government.
Whether PF slips are issued to the employees on yearly
basis and to see whether all statutory returns for PF are submitted
to the concerned authorities.
4.5.15
Salary Bill To check whether salary bill is prepared in such a
manner that it gives breakup of the amount of bill and all
adjustments such as deduction of PF, TDS and other advances
and loans etc.
4.6
Flow of Funds The funds received in the SPO from the Government
of India are to be transferred to the Districts & Sub-districts within 15
days from the date of receipt of the funds as per para 91.3 of FM&P
Manual . Any undue delay in flow of funds should be reported in the
Internal Audit report.
4.7
4.8.
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5.
5.2
5.3
5.4
5.5
5.6
5.7
5.8
5.9
5.10
5.11
5.12
5.13
5.14
5.15
5.16
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5.17
5.18
5.19
6.2
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8.
8.2
8.3
8.4
8.5
8.6
8.7
8.8
8.9
Annexure-P
Annexure - 1
Registers to be maintained under SSA as per para 52 of FM&P
Manual.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
Cash Book
Ledger
Journal
Register for Journal/Magazines/Newspapers
Register for Temporary Advances
Register of Money Orders/Bank Draft Received
Cheque Issue Register
Register of Remittances made into bank
Bank Passbook
Register of Bank drafts dispatched
Bill Register
Establishment Register
Stock Register
Capital Goods/Consumable articles, non consumable articles and
Register of works
Register of grants of Advances to NGOs/Voluntary Agencies
Fixed Assets Register
Register of Investments
Classification Accounts of the Project
Monthly accounts of Receipts/Payments
Temporary Advances Register for Staff, Customers/supplier/VEC
and TA/DA Advance
Dispatch Register
File Register