Sindh Rural Support Organization

Internal Audit Department

Audit Program District Office Core Prior to

Audit
Yes or No

Sr. #
Particulars Obtained
1 Trial Balance- Current period
2 Trial Balance- Prior period
3 Sample Sheet
4 Prior period Internal Audit Report
5 List of all project and Copies of all agreements
6
Copies of Financial and progress reports to Donors and Management
7 MER reports/NFRs
8 Check SOPs and Manuals are available in District office and Branch
Offices
9 list of signatories for voucher and bank
10 List of Existing Employees
11
List of employees along with resignated/left staff and their reasons
12 Copies of Bankstatements and reconciliations
13 General Ledgers of all Heads
14
Selected sample vouchers
15 Print outs of audit Checklists/vouching schedule if Done in Hard
16 Copies of vouchers and related supporting
17 List of assetes with coding
18 List of vehicles
19
List of vehicles along with average of calculation & VRM log books
20 Leave Record & Attendance
21 Stationary Register
22 Petty cash register / daily cash closing Certificates
23 Reconciliation of Branch Wise Recovery
24 Recovery register / Daily Cash Closing Certificates
25 List of Users in FIS at Particular Location
26 List of Users in MIS Particular Location

27
User Rights Report in FIS - User Wise

28
User Rights Report in MIS - User Wise
29 Generate Editing Log Reports in FIS
30 Generate Editing Log Reports in MIS
31 Verification of External Parties
32 Any other information
33 Check the last Utility bills during the audit.i.e Electricity,Sui Gas & PTCL
bills.
34 Current Account Ledger of Location and HO
35 Obtain legal staus of misappropriated amount by MF Staff after the
filing case against party
36 List of Approved Vendors of Particular Location From Procurement
Department & District Office
37 Grievance Redressal Mechanism
 After/ During
After/ During Yes or No
Audit
Yes or No District Thatta
Remarks If No
Activity Activity or Not
Performed Performed
Purpose Applicable

Verify Opening of Current with Closing of Previous

Verifiy all transaction are accordance with SRSO financial Manuals
Assure Compliances
Preapare and update the checklist of all activites and assure compliance of agreements

Assure Actual figures are reported

Assure all Major Observations are Reported and Actions taken

Verify all relevent policies are provided to Districts office and all branch offices
Assure Proper Signatories as per Financial Manual
Assure their Presence
1.Assure the Presence of staff along with gathered reason of resignated/resignat staff
2.Re-Verify the Payroll of Leavers and Joiners to check their proper impact is made
Assure Reconciliation and Check 100% transactions of 2 to 3 Months
To slecet meterial transactions for audit and Assure all entries are made in appropriate head of accounts
Assure entries in voucher are corrected and has relevent supporting and approvals , Assure
compliance with SOPs

Assure proper References

Obtain the List from HO and DO and reconcile and Assure Physical Verification
Obtain the List from HO and DO and reconcile and Assure Physical Verification & Verify Log Books
1. Obtain the List from HO and DO and reconcile and Assure Physical Verification & Verify Log Books
2. Track the Averages of Past Few Months
Assure Attendance, Leave Record and time Sheet
Assure inword , outwards and utilization of stock i.e. Stationary and office supplies are as per SOPs
Assure cash is not misused
Assure 100% Verification of MF-Recovery Branch Wise for 02 Peak Months
Assure daily cash is recorded in cash and bank deposit
Assure transactions are recorded in FIS by authorized person
Assure transactions are recorded in MIS by authorized person
1. Reconcile the report with the report attached in Particular User Personnel File
2. Check whether the employee hasnot been give Additional Rights.
3. Verify Unsual Right on the Spot through User ID
1. Reconcile the report with the report attached in Particular User Personnel File
2. Check whether the employee hasnot been give Additional Rights.
3. Verify Unsual Right on the Spot through User ID
Assure proper Editing by Approved Audthority and Report any Anonymous (Malpractice)Editing &
Assure proper Editing by Approved Audthority and Report any Anonymous (Malpractice)Editing &
Vendors, Mobi Cash Retailer

Assure bills are paid in stipulated time

Assure transactions are tallied with HO (Reconciliation)

Assure proper follow up through legal team after filing cases and their progess

Assure the products/supplies are procured from selcted vendors

Assure visibility of Grievance Redressal Mechanism at District Office and Branch Offices
 After/ During Audit
Yes or No

District Badin District Khairpur

Remarks If
Activity Activity Remarks If No or Not
No or Not
Performed Performed Applicable
Applicable
Sindh Rural Support Organization
Internal Audit Department
Audit Program District Office PPRP

Sr. # Activity

1 Community Investment Funds - CIF Verification

2 CIF- Recovery Mechanism

3 IGG - Verification

4 Low cost housing -Verification

HR Record
5 List of employees along with resignated/left staff and their
reasons

6 VTP- Vocational Training program

6 VTP- Vocational Training program

CMST / VMST / CIF App & Monitorning / CIF Book Keeping /

7 LMST.

8 Assets Verifcation at District office and Unit office level

9 Branch / District Record

 District Thatta
Activity
Purpose Performed
* To assure proper documentation as per SOPs.
* To assure proper beneficiaries cheques acknowldgements.
* To assure all cheques cleared from bank on time.
* To assure all eligibility criteria i.e. PSC (0-18), Valid CNIC, appropriately filled MIPs and
Appraisals, Resolutions and CIF Fund Requisitions.

* To assure proper verification with hard data to MIS data.

* To verify all collected CIF recovery as per MIS and FIS.
* To verify the collected recovery with used receipts books , while Recovery Reconcilation.
* To assure all issued receipts must be entered into MIS after bank depositions on time.
* To assure cash is safe after closing of the business.
* To verify the daily closing of receipts books as well as bank depositions on time.
* To assure proper documentation as per SOPs.
* To assure proper beneficiaries cheques acknowldgements.
* To assure all cheques cleared from bank on time.
* To assure all eligibility criteria i.e. PSC (0-11), Valid CNIC, appropriately filled MIPs and
Appraisals, Resolutions and IGG Fund Requisitions.
* To assure proper verification with hard data to MIS data.
* Household must have 0-11 PSC.
* Having Valid CNIC.
* The beneficiaries should have their own plot/Land or plot of the Government may be
acceptable or Stamp paper would be signed by the community from land owner/Zameendar
if the beneficiary has not available a plot for the construction of house.

* To check Leave record

* To check Daily Attendance Record
* To check Daily time sheet
* Assure the Presence of staff along with gathered reason of resignated/resignat staff
* Re-Verify the Payroll of Leavers and Joiners to check their proper impact is made
* To check VTP Bank Payment Vouchers.
* Vocational Training expenses trade wise should be selected.
* To verify the participents with TNI and TNA.
* To verify the attendance with proper signatures of trainer and DM
* To assure selected partipant as per attendance with MIS data.
* To assure selected Trainees are as per selection criteria.
* To assure expenses should be made through procurement.
* If any type of vocational training was conducted via any instituition agreement then
agrement required.
* Above 0-23 PSC should not be acceptable for training.
* Material puchasing and distributing mechanism.

* To check conducted Trainings Expenses Payment Vouchers.

* Assure attendance should be verifed by trainer and DM.
* To assure selected participant as per attendance with MIS data.
* To assure selected Trainees are as per selection criteria.
* To assure expenses should be made through procurement.
* PRF and GRN
* To assure proper tagging of all assets
To Assure Assets are in Good Working Condition
* To verify all delivery challan of received assets from vendors
* Vehicle log books
* Staff work plans
* Vehicle requisitions
* Monthly Vehicle Reports
* Stock register
* Stationary Register
* Building/vehicle agreements records.
* Physical verification of Sign Board of Unit office / District Office.
* To physical verification of safe locker.

* To assure all mandatory documents should be kept in safe locker, i.e. running receipts
books, vehicle documents, rent agreements , vendors agreements and if bank deposit slips or
cash in hand.
* To assure the palcement of safe locker should be hidden where common person can not
access easily.

* To assure proper key handing and taking acknowledgements of safe locker if nominated
custodian is on leave.
 After/ During Audit
Yes or No
District Thatta District Badin District Khairpur
Remarks If No or Activity Remarks If No or Activity Remarks If No or
Not Applicable Performed Not Applicable Performed Not Applicable