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Annexure-P

Check List for conducting Internal Audit of Accounts of SSA,


NPEGEL and KGBV
General Instructions:
1. The objective of this check list is to guide the Internal Auditors in the conduct
of Internal Audit in a systematic manner so that all the significant points in
finance & accounts, procurement, contract & tenders, payment of bills of
contractors, planning process, flow of funds and staffing etc. are checked
before finalization of Internal Audit Report
2. The Internal Auditors should familiarize themselves with the Manual on
Financial Management & Procurement thoroughly before conducting
Internal Audit. Para 100 to 105 of the Manual on Financial Management &
Procurement provides broad guidelines for Internal Audit of SSA and Paras 51
to 99.7 of the Manual contains guidelines for maintenance of accounts .
3. Scope and coverage of Internal Audit and report Internal Audit of District
Project Offices and sub -district units selected on a percentage basis should be
conducted so as to cover all districts and sub- districts units at least once in 3
years . The Internal Audit report should indicate name of unit covered, date of
Audit, review of planning process to ascertain whether the activities under
SSA have been planned as per prescribed norms, review of financial systems to
check the efficacy of internal checks and controls, review of establishment
matters and staffing, review of Procurement and status of Statutory Audit, C&
AG Audit and Internal Audit.
4

Finance & Accounts


4.1
To check whether 22 Registers( Annexure-I is attached for ready
reference) indicated in para 52 of FM&P Manual are maintained.

4.2

To verify about the number of savings Bank Accounts maintained for


SSA at SPO /DPO /Block & VEC Levels. The matter should be reported
if more then one savings bank accounts are maintained at any levels. The
reasons for maintenance of multiple Bank Accounts should also be
mentioned in the Internal Audit Report

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

To check whether Bank Reconciliation is done monthly on regular basis


or not

4.5

Payment of bills of contractors

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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

Utilization Certificate To check whether utilization certificate is for


actual utilization of funds received. It should also be checked that
utilization certificate is issued as per prescribed time frame given in the
Manual and issue of UCs is not delayed by sub-districts, districts and
SPO. Internal Auditor should also check whether expenditure incurred
on each activity does not exceed the budget.

4.8.

Financial Irregularities- Financial Irregularities noticed in Internal


Audit should be included in the Internal Audit Report.

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5.

Procurement, Contracts & Tenders


The following check list may be followed for procurement
5.1

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

To check whether the provisions contained in paras 111 to 128.3


of FM&P Manual for procurement were followed in award of
contracts.
To check that the time/date of receipt and opening of tenders was
properly incorporated in the tender documents.
The important guidelines relating to earnest money, delivery
schedule, payment terms, performance warranty/guarantee,
inspection, arbitration, liquidated damages/penalty for delayed
supplies, purchase on risk and cost were incorporated in the
tender documents for safeguarding the interest of SIS.
The purchase proposal was approved by the competent
authority. as per delegation of powers
Indent for purchase indicates the details of quantity required, last
purchase rate, period for which stores are needed and name of
consignee.
Approval of mode of procurement
The tender documents are prepared properly and description of
items to be procured, quantity and estimated value should be
indicated.
To check whether the provisions of para 115.4 of FM&P Manual
were followed for notification/advertising and opening of bids at
notified date, time and place in the presence of bidders.
Award of contract and its execution is as per procedure and
guidelines issued by the Govt. of India in view of conditions
agreed with the Development partners (DFID, World Bank, &
European Union etc.)
To check whether bids were evaluated in terms of the provisions
of the bid documents and the evaluation report was available.
To check whether contract was awarded to the lowest evaluated
responsive bidders who fulfilled qualification requirements,
specified in the tenders documents.
In case of negotiations of prices, it should be checked whether
the negotiation was made with L1 bidder and all the relevant
records thereof were available as indicated in para 115.28 to
115.33 of the FM&P Manual
To check whether articles were received/work was completed in
time as per delivery schedule.
The stores/goods are properly recorded in the Stock Registers
/Asset Register.
Whether any complaint was received regarding procurement and
payment and existence of mechanism for redressal of complaints
as envisaged in para 128 of FM&P Manual
To check whether payment was released to the
supplier/contractor as per terms of the contract. The delay in
payment may be indicated with reasons.

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5.17
5.18

5.19

Whether any price preference was given to a bidder as per state


procedure and justification thereof was recorded.
A Certificate that the goods/stores received are in good condition
and are as per purchase order in terms of quality, quantity,
specifications and price and same have been entered in the Stock
Register at Page No. is recorded on the Bill/Invoice.
To check whether any irregularities relating to procurement
reported in the previous audit reports have been complied with

Staffing and Establishment


6.1

To check Status of Staffing in Accounts and Internal Audit with


reference to para 85 of FM&P Manual at SPO, DPO BRC/CRC
levels and steps taken for filling up vacancies

6.2

To check whether Orientation Training on planning, budgeting,


accounting , internal audit and procurement is arranged for
Finance &Accts personnel regularly as per para 86.1 and 86.2
of FM&P Manual
6.3
To check compliance of rules in regard to establishment matters
viz., travel, daily allowance, leave, advances (House building and
vehicle advance etc.) and settlement thereof.
6.4
To check salary bills.
6.5
Establishment matters To check personal files of employees
and to see whether all records are updated from time to time.
6.6 Attendance Register
To check number of persons mentioned in the
attendance register tally with the sanctioned strength of a
unit.
6.7
To check whether record of absence/leave
6.8
appointments/promotions/transfers is maintained and updated on
monthly basis.
6.9
Leave Register To check whether a leave register is
maintained as per types of leave as medical
6.10 Leave/CL/EL/maternity/paternity leave.
7.

Field Internal Audit To verify


7.1
7.2
7.3
7.4
7.5
7.6

Attendance register of the school staff and teachers


Attendance register of students.
Requirement of teachers
To check purchases made by the school authorities.
Updation of information on display board of school
regarding allotment and expenditure of funds by VEC.
To check cash book, Bank pass book/Bank Statement,
Stock Register, Assets Register and cheque Issue Register
etc. at school level.

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8.

BRC/CRC To check the following:


8.1

8.2
8.3
8.4
8.5
8.6
8.7
8.8

8.9

To check cash book, Bank Pass book/Bank statement,


Stock Register, Assets Register and cheque Issue Register
etc.
Attendance registers of staff.
Leave register of staff
Training courses organized and the no. of participants.
Purchase made by BRC/CRC
Maintenance/Updation register regarding details of funds
received and expenditure.
Training needs of personnel at BRC/CRC. especially on
accounting/book keeping.
Payment to resource persons Internal Auditors should
check whether payments are correctly made for the Job
done and proper records are maintained.
Re-appropriation of funds
Any diversion/re-appropriation of funds not covered
under the provision of para 86 of the Manual should be
pointed out for remedial action.

9. Compliance of Internal Audit Report


Remedial action should be taken on the observations of Internal
Auditor and Outstanding paras should be settled within a period
of 3 months. DPO should submit a compliance report to SPD on
monthly basis.
The Internal Audit paras remaining outstanding for more than
one year need to be included in the agenda of EC meeting for
decision.
10. Others:
a.
b.
c.
d.
e.
f.

Review of old items of recoverable and security deposit.


Review of compliance of previous Internal Audit reports.
Review of idle assets.
Physical verification of stores at periodical intervals.
Status of preparation / submission of Annual Report
Status of IPAIs Concurrent Financial Review Report - position
of compliance of observations, submission of replies and
remedial measures taken

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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