COMMON AUDIT OBJECTIONS
Some common
defects are noticed at the time of audit as noted below. To avoid such common
defects and to lessen audit objections the following instructions are issued,
which should be strictly observed in future
1. The major head of account should be recorded in the remarks column of treasury bill book which would facilitate easy identification of bills.
1. The major head of account should be recorded in the remarks column of treasury bill book which would facilitate easy identification of bills.
2. Monthly physical verification of cash balance
should be recorded and duly signed by the head of office.
3. Certificate as per rule 423(d) of KTC vol-I
should be recorded and signed by the drawing and disbursing officer in each
bill. Separate cash book should be maintained for FW accounts and the total
cash balance under FW accounts should be recorded in the main cash book.
4. All sub vouchers attached to contingent bills
should be cancelled and pay order with date should be furnished along with sub
vouchers.
5. Annotation of stock entry should be made in all
the vouchers/invoices concerning to purchase.
6. Adjustment bill should be submitted before drawl
of another advance for the same purpose.
7. A register for advances should be maintained
incorporating details of adjustment bills also.
8. Signature of acceptance is to be obtained in
declaration forms and payments should be made only after getting signature in
the acquitance.
9. Case number should be recorded in red ink on the
right side of the declaration forms.
10.
M.P fund account is to be maintained by the
clerk/cashier and unspent amount is to be remitted in the P D account of the
District Medical Officer of Health on expiry of 3 months.
11.
Separate acquitance/vouchers and cash book is to
be maintained for MP fund.
12.
Log book of vehicle should be verified by the
drawing and disbursing officer periodically (mileage certificate should be made
available during audit).
13.
Advance tour programs and tour diary of each
officer who performs journey (Tour) is to be obtained and kept in the concerned
section and is to be produced to audit.
14.
Audit objection register is to be maintained.
15.
UIP register and advance registers should be
maintained.
16.
Challan file under FW head should be maintained
separately.
17.
Purchase of materials for IEC activities should
be by observing SP rules.
18.
Stock register for each program should be
maintained.
19.
Over writing in cash book/acquitance roll should
be avoided.
( Reference - Circular No. FWCS/1725/98 DHS dated 02/02/1999)
Documents to be submitted for Audit
1. Cash Book, including subsidiary cash book if any.
2. Pass Books, Cheque books, counter foils of used
cheques, stock book of cheque books &
bank reconciliation statements.
bank reconciliation statements.
3. Acquittance rolls
4. Challan receipts and challan register
5. Contingent Register
6. Treasury Bill Book
7. Register of bills endorsed
8. Pay bill register with abstract of pay bills
9. Register of Special Advance (KFC form 5)
10. Trunk Call Register
11. Loan Register
12. Stamp Account & Despatch Register
13. Log book of vehicles & register of spare parts
14. Maintenance and repair accounts (KFC form 48 c)
15. Register of incumbents
16. Service book register & Service Books
17. Register of furniture & other office stores (KFC form 18)
18. Register of Land & Buildings (KFC form 23)
19. Stock register of books & periodicals (KFC form 19)
20. Register of Tenders (KFC form 15)
21. Stock book of stores & Dead stocks (KDC form 17)
22. Certificates of physical verification of stock together with relevant stock register
23. Copies of sanction order of retention & continuation of posts
24. Register for watching utilization of loans & Advances (KFC form 55 B)
25. Survey report of stores and stock which are un-serviceable (KFC form 21)
26. Sale account (KFC form 20A)
27. Register of valuables (KFC art. 333 v)
28. Register of permanent advaices
29. Register of cheques presented to treasury (KFC rule 106 & 124)
30. Register of Un Disbursed Pay (UDP) (KFC rule 119)
31. Register of Inspection Reports and outstanding IRs
32. Register of Audit Objections (KFC form 4)
(This list is prepared w.r.t Guidelines issued by the AG. Its not exhaustive but indicative only. Please do indicate errors if any)
