OFFICE OF THE PRINCIPAL ACCOUNTANT GENERAL, (AUDIT), MIZORAM

TITLE SHEET OF THE INSPECTION REPORT

(See Chapter Para 3.25)

GENERAL
1.
Name of the Inspected

:-

2.

Period of Accounts

:-

3.

Description of Accounts

:-

4.

Personnel of the Party:I.O

:
I.A
:
A.A
:
A.A
:
PART-I Current Inspection:5.
Period of Inspection from ____________________ to ________________(working days)__________
6.
I.R drawn up by
: ____________________________________________________ I.O /I.A.
(I.R. & P.O.S. to be cross referred)

7.

Date of issue of P.O.S & Number of P.O.S. Issued on each day

(If no P.O.S. was issued then the omission may be adequately explained)

8.

Date of receipt of replies of P.O.S.

(If no replies were received, reasons thereof should be recorded)

9.

No. and date of issue of Part-III (TAN) of the D.I.R.

10.

Total cash recoveries effected

Paragraph in which each recovery suggested, details thereof.

11.

Total wasteful expenditure avoided at the instance of audit.

12.

(i)
Months for which accounts checked in details
(ii)
Remittances checked with treasury accounts
Whether stores and stock accounts checked
as per S.O No. OA-1/27 dated Sept./66

:
:
:

13.
14.

15.

16.
17.
18.

Leave accounts:(i)
Total No. of employees & Leave accounts
(ii)
No. due to retire in next two years
(iii)
No. checked (list to be attached)
Documents accompanying the Report
:(i)
(ii)
(iii)
(iv)
Paragraphs in which any embezzlement detected by audit
List of outstanding I.R., reviewed. If any outstanding I.R. is not
reviewed then reasons for the omission may be stated.
Whether Draft I.R. was discussed with the Head of Office inspected?

:
:
:

:
:
:

(If not state reasons)

19.

Whether time allowed for audit is adequate / inadequate or excessive?

(Record reasons for reply)

20.

Whether periodicity of this audit required to be changed

21.

Serial number of paras requiring any action in Headquarters (other than

OAD) & particulars of such action.
Serial number of paras requiring attention in subsequent local audit

Are there any points of general nature or special importance, which in

the opinion of the I.A / I.O. requires to be taken up with any higher
authority or other department? If so, give separate notes on such
points for considerations of OAD (Hqr.)
Are there any aspect which may be interest of Performance Audit?
If so, indicate the relevant paras.

25.

Whether copies of Annexure / Statement required in accordance with

the total number of endorsees submitted.

26.

(a)

22.
23.

24.

(b)

Whether authenticated Statement of LOC/FOC checked and

observations, if any made.
Whether the expenditure was confirmed with reference to the
LOC /FOC issued to DDOs and whether the same was within
the approval budget allocation.

27.

Whether Statement of allocation of fund showing the bifurcation under

:
salary / non-salary (both Plan & Non-Plan) along with LOC /FOC collected and
incorporated in the DIR with audit comments, if any. The details in respect of
ceiling under Non- salary should invariably be furnished in the Statement .

28.

a)
b)
c)
d)
e)

Whether KDs required with reference to para have been collected ?

:
If so, list of KDs should be furnished. If not, reasons should be stated
Whether page numbering and cross references of POS / KDs in the DIR done :
No. of POS issued
:
No. of POS developed
:
No. of POS dropped
:

29.

Whether unaudited period of accounts due to seizure of documents/ accounts

etc. indicated and list of seized documents furnished along with the DIR.

30.

Whether for a new unit the audit of which is taken up for the first time, the
copies of Govt. Notification regarding creation of the unit, date of opening the
cash book, cash balance etc. have been mentioned in the introductory portion
DIR.

31.

Reasons for gap period of incumbency auditable stated

32.`

Objectives / functions of the organisation

33.

Whether Treasury Transit Register in support of Treasury drawals has been

verified.
(a) Date of completion of audit
(b) Date of submission of DIR
(c) Reasons for delay

34.

:
:
:

35.

Whether budget allotment / expenditure (Plan & Non-plan) including LOC / FOC:
received for 3 completed financial years incorporated in the DIR.

36.

Criteria for selection of months for detailed check.

37.

Name of important Projects & Schemes

38.

Whether the points of allegation made in the newspaper (Press Clipping) was
examined an verified and audit findings incorporated in the D.I.R

39.

Whether any enquiry undertaken by State Vigilance? Director of Economic

:
Offence / CBI or any other agency during the period covered by audit and cases
of suspension / dismissal / departmental proceedings. If any against officer/ staff.
If so, furnish brief particulars.
Whether Disclaimer Statement has been incorporated in the Draft Inspection
:
Report.

40.
41.

Whether copy of Specimen Format relating to consolidated list of record /

documents / information called for and furnished / not furnished by the
auditee unit / organisation attached in the D.I.R.

I .(I.A / I.O) certify that on study of the system it was

found that the Treasury Rules / AFR / GFR/ CAR has been satisfactorily adhered to.
Misc.:
1.
Remarks of I.A. about performance of A.A. in a separate sheet as annexure to the title sheet.
(i)
(ii)
2.

Remarks of I.O. about performance of IA. & AAs (to be filled in by I.O in case of supervised items)

PART - II
PART- III
PART- IV
PART- V

Allocation of duties (Separate list to be attached)

List of records checked.
Performance of duties remarks I.O.
For use at Headquarter

For approval and issue of the Draft Inspection Report.