Para 17.6 — CAM

17.6 NATURE OF CHECKS TO BE EXERCISED BY IA: IA parties will exercise the following checks during inspection of accounts records of various offices:

(a) That the demands are raised promptly in the manner required by the Law or Act of Parliament and that no amount due to Government is left outstanding in its books without sufficient reasons;

(b) That the collection and refunds are accounted for regularly and properly under the appropriate heads of account and that no sums are credited to Government by debit to any suspense head. The credit must follow and not precede actual realization;

(c) That proper safeguards exist against wilful omission or negligence in the levy or collection of taxes and in arranging refunds, wherever due;

(d) That double refunds, fraudulent or forged refund orders or other revenue losses through fraud, default or mistake are promptly brought to light and investigated; and

(e) That all revenue receipts collected by departmental officers are promptly remitted to the bank or the PAO as the case may be, and that reconciliation between their books of records and those booked in Government accounts based on receipted challans are carried out, in accordance with the procedure laid down.

Note: Bank audit would form a major part of the audit of revenue department audit wherein the functioning of collecting banks is to be assessed over the parameters and functioning as defined by RBI and O/o CGA from time to time. This will include matters relating to collection methods, settlement time period with RBI and reporting to PAOs. These aspects should also be covered in the IA Manual of the Department concerned.

Register and the office copies of the paid vouchers available with the DDO. It will not be necessary for the inspection party to obtain original paid vouchers etc. from the PAO. If there is any doubt, original vouchers from PAO may be obtained in such cases.

Note 2: In the case of DDOs without cheque drawing powers, the IA Parties will check the copies of the original paid vouchers for the month

(s) selected for audit, If there is any doubt, original vouchers from PAO may be obtained in such cases.

Note 3: The lists of payments and paid vouchers will be furnished by the PAO to the inspection party promptly, on receipt of necessary requisitions. The PAOs will also furnish a list showing particulars of discrepancies/defects or other irregularities if any, noticed during the course of scrutiny of bank scrolls with reference to the related paid vouchers and cheques remaining unsettled. Any other important issue requiring investigation may also be included in the list and furnished to the IA parties for `on the spot' examination and report.