Para 18.5 — MSO

18.5 A list of the items of work entrusted to the Internal Test Audit Section is given in the Annexure to the Chapter. In addition, Accountant General should also identify some of the critical areas to be assigned to the Internal Test Audit Section.

Sl. Description of item of work Periodicity No. 1. 2 3

(Referred to in Para 18.5) List of items of work to be done by Internal Test Audit Section

Other items of work 1. Accounts Check of draft Finance and Appropriation Accounts Annual 2. Administration Check of statistics in support of the staff Proposals Annual

(i) Cent percent review of all complaint cases Which were not settled for six months From the date from which the complaint Was first lodged. Monthly

(ii) Test check of 5% to 10% of complaint Cases received in the office addressed by

Test-Check of Sections

(i) Pay & Accounts Office Annual (ii)Loans, Deposit, WM & FM Once in 2 years (iii)Administration Once in a year

(iv) Sections not mentioned above Once in 4 years

(v) Surprise check of 4 Gazetted Entitlement, Loans and Administriation Section (to be selected by Accountant General at his discretion). Annual N.B.:- Test-check of sections under direct charge of Accountant General may be dispensed with.

Name to the Accountant General/Group Officers and those received direct by Sections through ordinary dak Monthly

5. Pension Review of outstanding pension cases Quarterly 6. Gazetted Entitlement Check of service cards of Gazetted Officer Do (To be decided by A.G.) 7. All Entitlements Surprise check of entitlement work Do (To be decided by A.G.)

4. Provident Fund

(i) Triennial Review of Provident Fund Accounts Triennial

(ii) Review of outstanding balances under G.P.F. suspense Half Yearly

(iii) Surprise check of debit vouchers of G.P.F. Monthly

(iv) Quarterly review of residual payment Cases outstanding over six months Quarterly

(v) Check of unposted items Monthly

INTEREST PAYMENTS