Para 17.6 — Internal Audit parties must exercise comprehensive

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:

i. All the required accounts records are being maintained in the prescribed forms, compiled accurately and in correct manner;

ii. All processes of pre-check, accounting, consolidation and reconciliation are followed as prescribed in this Manual.

iii. Payments were made in accordance with the rules and orders governing them with correct arithmetical calculations;

iv. Recoveries and deductions made from the bills are in order; v. Purchases are made as per rules and orders governing them and the reasons recorded for the cases where lowest quotations are not accepted;

vi. The instructions relating to the processing and submission of pension cases are observed;

vii. All payments and receipts are duly accounted for; viii. Various Broadsheets, Objection Books and Calendar of Returns are being maintained properly, verified and inspected by concerned supervisory officers. It will further be seen that the broadsheets are closed regularly on monthly basis, and the differences between Broadsheets and Ledger figures are analysed and steps taken for their expeditious clearance;

ix. The balances outstanding under various Debt, Deposit, Suspense and Remittance heads are reviewed at periodical intervals and steps taken to clear them as expeditiously as possible;

x. Last claims of government servants are correctly paid and over payments if any, brought to the notice of concerned DDO for appropriate action and follow up thereof;

xi. Pay fixations are correct; xii. All transactions are accounted under the correct heads of account and no unauthorized head of account is operated in the Classified Abstract/Consolidated Abstract;

xiii. Receipt scrolls/payment scrolls are received in time, checked properly as per laid down instructions and the discrepancies if any, are pointed out promptly;

Interest amount wherever required has been correctly calculated and accounted for;

xv. GPF/CPF accounts are being maintained by PAO properly and reconciled through the prescribed broadsheets. It will further be checked that no missing debits/credits and unposted items are kept outstanding for unduly long periods and the closing of annual accounts and issue of statements of account are done by the due dates;

xvi. Foreign service contributions wherever necessary are recovered correctly; xvii. Loans, advances and grants-in-aid are paid correctly and over payments if any, are brought to the notice of the concerned DDO for appropriate action; xviii. In the case of payments made by CDDOs, the list of payments accompanied by paid vouchers are received from them every week by the prescribed dates, checked properly and accounted for; xix. The weekly accounts of receipts realized and remitted by the departmental officers with duplicate copies of challans are being received, and checked properly with the bank scrolls; xx. The instructions on reconciliation of figures under the heads Public Sector Bank /Other nominated Bank Suspense and RB Deposits are being duly followed; xxi. Verification through vouchers etc. that payment entries are made properly in the Pay Bill Register for the advances drawn, and that the recoveries are being effected regularly from the concerned Government servants. The correctness of entries should also be checked in the monthly abstracts of recoveries, especially those relating to `transfer in' and `transfer out' cases. xxii. Every Personal Deposit Account in the Ministry/Department is alive and in operation. xxiii. All instructions relating to maintenance of Pay Bill Register, Pay Bills etc. are strictly followed by DDOs. xxiv. To check whether the contributions towards NPS are correctly recovered from the Government servants covered under the Scheme and bills for drawing Government's Contributions are drawn/submitted along with the pay bills. the monthly reports on NPS are sent to the Principal Accounts Office on due dates and the records pertaining to NPS are properly maintained. All instructions with regard to NPS are complied with by PAO's. xxv. The instructions regarding reconciliation of expenditure and revenue receipts are being followed; and xxvi. To check whether there has been undue delay in the finalization of pension cases, IA Party will conduct test-checks with reference to the pension papers received from the Heads of Office.

(B) Cheque drawing/non-cheque drawing DDOs

(a) All the required accounts records are maintained in the prescribed forms;

(b) Payments made by the Cheque Drawing DDOs are in accordance with the rules and orders governing them, with correct arithmetical calculations and proper recoveries/deductions made from the bills. It will further be checked whether the List of Payments with paid vouchers are sent by them every week to the concerned PAO by the prescribed dates, and as per given instructions;

(c) The instructions for the maintenance of Cash Book, Contingent Register, Stock and Stores Accounts, Log Books and other account records are duly observed;

(d) 'Account Payee' cheques issued by PAOs after pre-check of relevant bills to DDOs are not being entered in their own cash book, and that the delivery and acknowledgement of such cheques is being watched through a separate register required to be maintained for the purpose in CAM-12.

(e) Pay fixations are done correctly;

(f) The weekly accounts of receipts with duplicate copies of challans are being sent to the concerned PAO;

(g) Purchases are made as per rules and orders governing them and the reasons recorded for the cases where lowest quotations are not accepted;

(h) All sub-vouchers pertaining to contingent charges/bills that are not required to be sent to the PAO are available in the office, are otherwise in order and properly cancelled;

(i) The instructions relating to the processing and submission of pension cases are observed;

(j) Verification through vouchers etc that payment entries are made properly in the Pay Bill Register for the advances drawn, and that the recoveries are being effected regularly from the concerned Government servants. The correctness of entries should also be checked in the monthly abstracts of recoveries, especially those relating to `transfer in' and `transfer out' cases.

(k) Every Personal Deposit Account in the Ministry/Department is alive and in operation.

(l) All instructions relating to NPS including maintenance of Pay Bill Register, Pay Bills etc are strictly followed.

(m) Check the “Control Points for IA for DDOs” as prescribed by CGA is complied with.

What This Means

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

• 126 specific checks prescribed for PAO inspections covering all aspects of accounting and financial management
• 213 specific checks for DDOs covering records, payments, procurement, pension, NPS, and sub-vouchers
• 3Broadsheets must be closed monthly; differences between broadsheet and ledger must be analyzed and cleared
• 4Balances under Debt/Deposit/Suspense/Remittance heads must be reviewed periodically and cleared expeditiously
• 5Personal Deposit Accounts must be verified as alive and in operation; NPS contributions must be correctly recovered

Practical Example

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.