1 Internal Audit Report for the quarer ending…………. 1. Introductory:- a) Name of the Unit …………………………………………………………… i) Full postal address with pin code ……………………………………………………………… ………………………………………………………………………………………………….. b) Name of the head of the office with designation ……………………………………………… i) Telephone No. ………………… ii) Mobile No. ………………………… iii) Posted since ………………………. c) Name & Designation of the Drawing & Disbursing Officer (DDO)…………………………… i) Telephone No.. ……………………………………………. ii) Mobile No. ……………………………………………… iii) Posted Since …………………………………………… d) Date of commencement of audit: e) Date of completion of audit: f) Date of submission of the audit report to the Head of the institution for perusal & signature: g) Name of the Audit Firm and Address with mobile number. h) Name(s) of the partners / Audit Asstts. who have conducted audit during the quarter under report & particulars of attendance: 2. Position of persisting irregularities: Persisting Irregularities (pointed out in the internal audit reports for previous quarter) Whether rectified or not Reasons for not rectifying irregularities pointed out in the periodic report If not, time limit required for rectification as assured by the auditee unit. Name(s) of the partner(s) / Name(s) of the Audit Asstt.(s) No. of days attended 1 st month 2 nd month 3 rd month
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Internal Audit Report for the quarer ending…………. · Internal Audit Report for the quarer ending……… ... Stock A/c of DCR / Money Receipt ... Whether any irregularity
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Internal Audit Report for the quarer ending………….
1. Introductory:-
a) Name of the Unit ……………………………………………………………
i) Full postal address with pin code ………………………………………………………………
…………………………………………………………………………………………………..
b) Name of the head of the office with designation ………………………………………………
i) Telephone No. …………………
ii) Mobile No. …………………………
iii) Posted since ……………………….
c) Name & Designation of the Drawing & Disbursing Officer (DDO)……………………………
i) Telephone No.. …………………………………………….
ii) Mobile No. ………………………………………………
iii) Posted Since ……………………………………………
d) Date of commencement of audit:
e) Date of completion of audit:
f) Date of submission of the audit report to the Head of the institution for perusal & signature:
g) Name of the Audit Firm and Address with mobile number.
h) Name(s) of the partners / Audit Asstts. who have conducted audit during the quarter under report
& particulars of attendance:
2. Position of persisting irregularities:
Persisting Irregularities
(pointed out in the internal
audit reports for previous
quarter)
Whether
rectified or not
Reasons for not
rectifying
irregularities
pointed out in the
periodic report
If not, time limit
required for
rectification as assured
by the auditee unit.
Name(s) of the partner(s) /
Name(s) of the Audit Asstt.(s)
No. of days attended
1st month 2nd month 3rd month
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3. Latest status of outstanding paragraphs of the Inspection Report of Pr. A.G. (Audit), WB
(a) Fill in the following table:
Total No. of outstanding paras
as on 1st April,………….
No. of paras added/settled
during the quarter under review
Total No. of outstanding
paras at the end of the
quarter
(A) (B) (C)
(b) Give the details of Column (C) above in the following table:
Period of IR Para No. Subject in Brief Present Position Memo No. & Date of last
reply
(c) Comment on delay in submitting reply and pursuing the paras for settlement.
(Partner of the firm is to discuss with the officials concerned about the replies to the above paras and to
assist for preparing the comprehensive replies. Replies to be furnished in separate sheets)
4. Whether cash book is written daily and closed on the same day with the proper certification by the DDO.
If No, Timegap days.
Reason(s) for non compliance:
5. Whether daily collection of hospital receipts is handed over to the cashier daily or by next working day.
If ‘No’, fill up the following table:
Period of
collection
Extent of delay Reason(s) for delay Name of collector(s)
holding cash
Amount involved
(Rs.)
Yes No
Yes No
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6. Whether Govt. revenue / user charges collected is deposited to Bank(s) for crediting to Govt. A/c or
RKS A/c within 3(three) working days.
If ‘No’, fill up the following table:.
Extent of delay Reason(s) for delay Name of collector holding
cash (check if he is the
custodian)
Amount involved (Rs)
7. a) Maintenance of Register / Ledgers (Yes / No. If Yes, whether up-dated)
Names of registers/ledgers Whether maintained (Y/N) If maintained, whether updated
(Y/N)
i) Cash book.
ii) Subsidiary Cash Books
iii) Cash Book for RKS A/c
iv) Bill Register
v) Bill Transaction Register
vi) Allotment Register
vii) Contingent Register
viii) a) Stock A/c of DCR / Money Receipt
(Must be maintained by DDO and / or
officer-in-charge of cash section)
b) By whom maintained (Designation)
c) Whether physical verification was
conducted.
d) Date of last p.v. & results.
ix) Sanction Register for Withdrawal /
Advance from GPF A/c (for all
categories)
x) Loan Ledgers (HB Loan, Other
Loan)
Yes No
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b) Particulars of DCRs / Money Receipt Books in use during the quarter (Requisition for issue of book must
be duly approved by the DDO / Officer-in-charge of cash.
c) Particulars of consumed DCR / Money Receipt Books not return to issuing authority.
Book
No.
Containing
Pages
Name of the
Collector
with whom
lying
Since when
lying
Whether
fresh
book(s) are
issued to the
same
collector
Action taken if any to
receive back the consume
book(s)
From To
8. Position of Allotment of Fund and Expenditure in Rs.’000
G.O. No. &
Date
Head of
A/c
Closing balance
in last quarter
Fund
allotted
Purpose Expenditure
incurred
Balance (+ or -).
In case of (-)
balance, reasons
thereof & action
taken for
regularization
9. Whether there is any case of theft / defalcation of Govt. money.
If ‘Yes’, fill up the following table:
Date when the case was
registered or occurred
Status of case
(if not sub-
judice)
Action taken against offender, e.g.
(a) informed to higher authority/
finance department .
b) FIR lodged.
Amount involved
(Rs.)
Book
No.
Containing
Pages
From To
Date
of
Issue
Whether
approved
by DDO /
Officer-in-
charge of
cash
To
Whom
Issued
Total
Amount
Collected
Total
Amount
Deposited
/ Handed
Over
Amount
short
deposited
if any
Whether
pages of
the book
have been
fully
consumed /
Still in use
Yes No
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10. Whether physical verification of cash is conducted by the DDO every month as per rules and balance
position duly recorded in the cash book.
If ‘No’, fill in the following table:
Date when last verified Reasons for non-compliance
11. Whether cash verification (Main / Subsidiary / RKS Cash Books) is done by the DDO in presence of the
partners of the firm during the quarter and whether cash balances found tallied with that of the cash book(s). If
not, what is the difference and reasons for discrepancy? (Copies of cash verification reports are to be enclosed
to form a part of the report)
12 Whether Bank Reconciliation Statements (for all accounts including RKS A/c) have been checked &
verified by the audit firm or not. (Copies of the Bank Reconciliation Statement alongwith photocopies of
relevant pages of the Bank Pass Book duly attested are to be enclosed to form a part of the report.)
13. Whether statements in Proforma A & B regarding RKS A/c are being sent to the appropriate authority
every month and whether proportionate amount is being remitted to District / State RKS A/c. (Copies of
statements in Proforma ‘A’ & ‘B’ are to be enclosed to form a part of the report.)
(For CMOH office, Auditor will check & verify consolidated report in Proforma “A” & “B” with that of the
reports submitted by the units and submit the same along with the report)
14. Whether any irregularity noticed during vouching with the cash book.
. If ‘Yes’, fill up the following table
Since when Person responsible Type of irregularity
15. Whether all necessary transactions including monthly closing balance of different Subsidiary Cashbook
maintained are reflected in the main cash book at the end of each month.
If ‘No’, fill up the following table
Since when Person responsible Type of irregularity
Yes No
Yes No
Yes No
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16. Realization of Licence fee from Private Health Establishment (P.H.Estt.) of the Health District under
Clinical Establishment Act by CMOH office
(applicable to CMOH offices only)
a) Total number of P. H. Estt. in the Health District ................................
b) Number of P. H. Estt. from which Licence Fees for renewal have been realized during the current quarter