Para 5.1.2 — MSO (Audit)
Original Rule Text
5.1.2 The following are the source documents to be audited:
(i) Monthly Cash Account rendered to the Accountant General (A&E) by the Divisional Forest Officers.
(ii) Vouchers in support of payments.
(iii) Monthly Lists of Sanctions.
(iv) Classified Abstract of Revenue and Expenditure (Form FA5).
(v) Schedules of transactions with other agencies.
(vi) Ledger Accounts.
- Scope and Extent of Audit Scrutiny Cash Account
What This Means
This paragraph lists the six types of source documents that must be audited for Forest Divisions. These include the Monthly Cash Account, payment vouchers, monthly sanctions lists, the Classified Abstract of Revenue and Expenditure, schedules of inter-agency transactions, and ledger accounts. Together, these documents form the complete set of records that auditors must examine.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Monthly Cash Account rendered by Divisional Forest Officers to the AG (A&E)
- 2Vouchers supporting all payments made by the division
- 3Monthly Lists of Sanctions received from higher authorities
- 4Classified Abstract of Revenue and Expenditure (Form FA5)
- 5Schedules of transactions with other agencies (inter-government, railways, etc.)
- 6Ledger Accounts maintained by the division
Practical Example
An audit team preparing to audit a Forest Division gathers all six categories of source documents: the Monthly Cash Account for the audit period, the stack of payment vouchers, the list of sanctions from the Conservator, Form FA5 showing classified revenue and expenditure, the schedules of transactions with the PWD and Railways, and the division's ledger accounts showing outstanding balances.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is Form FA5?▼
Are these the only documents an auditor can examine?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.