Chapter 3 — MSO

Chapter 3 – Audit of Monthly Accounts and Related Records • Audit objectives and scope 4.3.1 270 • Audit approach 4.3.4 270 • Monthly account 4.3.5 270 • Schedule of revenue realised 4.3.6 271 • Schedule of refunds of revenue 4.3.10 272 • Schedule of works expenditure 4.3.11 272 • Schedule of deposits works 4.3.12 272 • Schedule of Takavi works 4.3.14 273 • Schedule of Debits/Credits to miscellaneous heads of accounts 4.13.15 273 • Schedule of Debits/Credits to remittances 4.3.16 273 • Schedule of settlement with treasuries 4.3.18 274 • Schedule of cash settlement suspense account 4.3.19 274 • Schedule of debits to stock 4.3.22 274 • Stock account 4.3.23 274 • Schedule of miscellaneous works advances 4.3.24 275 • Schedule of purchases 4.3.25 275 • Schedule of deposits 4.3.26 275 • Special tools and plants received sheets and indents 4.3.27 276 • Annual certificates of balances 4.3.28 276 • Schedule dockets 4.3.29 277 • Schedule docket for percentage recoveries 4.3.31 277 • Vouchers 4.3.32 277 Chapter 4 – Objection on Public Works Transactions • Objectives and approach 4.4.1 279 • Issue of audit notes 4.4.6 280 • Objection book and registration and pursuance of objections 4.4.7 280 • Clearance of objections 4.4.15 282 • Monthly closing 4.4.20 282 • Annual closing 4.4.22 283 • Annual review of the working of public works divisions 4.4.23 283 Section V – Forest Audit • Introduction 5.1.1 284 • Source documents 5.1.2 284 • Scope and extent of audit scrutiny – Cash account 5.1.3 284 • Charges 5.1.4 285 • Classified abstract of revenue and expenditure 5.1.9 285 • Schedules of transactions with other agencies 5.1.10 285 • Ledger accounts 5.1.11 285 • Review of audit 5.1.12 286 • Results of audit 5.1.13 286