Ref No: RM-193

Dated: 16-11-2015
The Principal,
CMH Multan Institute of Medical Sciences
Multan.

Subject: LIST OF RECORD/DOCUMENTS REQUIRED FOR AUDIT FOR THE

YEAR ENDED JUNE 30, 2015

Dear Sir,

In order to commence the annual audit for year ended June 30, 2015, we shall be grateful if you
could provide the followings as earliest:

1) Certificate of registration

2) Copy of bye-laws

3) Standard operating procedures for operation and administrations

4) Trial balance for the year ended June 30, 2015

5) Draft financial statements

Balance sheet
Profit and loss account
Statement of changes in funds
Accounting policy and other detailed notes to the accounts

(If financial statements are available on soft copy, please provide the same)

6) Property, plant and equipment

Detailed movement schedule i.e. additions, deletions and transfers

Profit/loss on disposal, showing for each item
Description
Date of purchase
Date of disposal
Cost
Accumulated depreciation
Net book value
 Proceed on disposal
Profit/loss

Please make available for our inspection the title deeds in respect of any freehold property.

7) List of authorized signatories with specimen signatures.

8) Organization chart

9) List of bank accounts

10) Bank statements of all bank accounts in the name of company.

11) Bank reconciliation statements.

12) Complete voucher files

13) Cash book and ledger accounts

14) List of staff with designation and pay packages

15) List of fixed assets and in office and/or in projects.

16) The copies of observations/reports received from any auditor deputed by any regulatory
authority.

17) The copies of proposal/budgets set for the year 2014-15.

18) The copies of contract with venders for procurement in respect of any project

19) Detail of any consultancy firm used by foundation during the year to obtain qualified and
experienced personnel

20) Brief CVs of Finance department staff

21) Log books maintained for vehicles

22) Employee related record.

Attendance register and sheet

Copies of contract with staff
Performance appraisal sheets

23) Bank balance/overdraft

Please complete the letter in respect of each bank with which the company has had
dealings during the year, and forward to the banks concerned.
24) Employees terminal benefits

Show for each employee

Date of employment
Basic salary
Basis of calculation
Amount

25) Minutes

The minutes of all board and general meetings held during the year should be made
available for our inspection

If you have any query regarding the information requested above or any other question to
connection with our forthcoming audit, please do not hesitate to contact us as soon as possible.

Thanking you,

Sincerely yours,

WAQAS AND COMPANY

CHARTERED ACCOUNTANTS