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Audit Manual 1

Audit Manual 1

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Published by: Humayoun Ahmad Farooqi on May 17, 2010
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AUDIT MANUALPART I
GENERAL
CHAPTER I – GENERAL INSTRUCTIONS REGARDINGPROCEDURE AND EXTENT OF AUDIT
Introductory
1.The general principles and rules of audit applicable to different classes otransactions pertaining to the accounts of the Central and ProvincialGovernments are laid down in the Audit Code. The instructions contained in thisManual prescribe the procedure and extent of audit to be applied to thosetransactions and are primarily intended for application in the office of CivilAccountants General. They should, however, be taken as a guide in other Auditoffices though in matters of detail the rules contained in the respective codes or manuals of these offices will apply.2.Subject to the relevant provisions of the Audit and Accounts Order, andsave where otherwise provided in the instructions contained in this Manual, theAccountant General is responsible to the Auditor General for the audit of alltransactions which are brought to account in the accounts kept by him.If the Accountant General be requested by Government or any other authority to undertake audit which does not pertain to his office or regardingwhich the Auditor General has issued no orders, he should refer the matter to theAuditor General for orders.
Note – As regards the arrangements for the audit of expenditure of Audit Officessee paragraph 30 of the Manual of Standing Orders.
3.As a rule, heads of offices and other Government servants who are calledupon to make disbursements on behalf of Government servants who are calledupon to make disbursements on behalf of Government, draw money for thepurpose from treasuries in accordance with the provisions of the Treasury Rulesmade under Article 38 of the Constitution and the audit conducted in respect of these transactions is post-audit in character. Pre-audit or audit before paymentis exercised only in respect of such transactions which take place at the stationwhere the Audit office is located and an arrangement has been made betweenthe Government and the Auditor General that claims against Government at suchstations shall be submitted to the Audit office. The necessary instructions for theaudit and payment of such claims will be found in Chapter 16 (see also Article213 of the Audit Code).
 
4.Central audit conducted in an Accountant Generals office may besupplemented by local audit and inspections to such as extent as may beprescribed by the Auditor General. The system of local audit should not,however, take the place of Central audit, as the main accounts are submittedperiodically to the Audit office and only the initial accounts and some subsidiaryaccount records are required to be examined locally.4.ANotwithstanding various provisions in the Audit Manual regarding theduties to be performed by the gazetted and non-gazetted staff of the PakistanAudit Department, they may be required to perform any duties which may beconsidered necessary at any time in the interest of public service as theAccountant General may deem necessary. The Accountant General will send areport to the Auditor General, giving his reasons for the departure from thenormal rules whenever he issues any such general or particular order under thispara.
Commencement and Completion of Audit
5.The audit conducted by an Accountant General will be concurrent and thecheck of accounts and vouchers pertaining to a month should, as a general rule,precede their entry in the relevant Classified Abstract or in the Detail Book. Inorder to obviate delay in the closing of the Monthly Accounts on the datesprescribed, the compilation of account may commence before audit in the case of second schedule of treasury payments and of Public Works, Forests, Exchangeand Settlement Accounts. With this exception, the general instruction indicatedabove may be departed from only in special circumstances and with the expresssanction of the Accountant General.The several dates on which the audit of each of the accounts, for which anauditor is responsible, may be completed by all concerned, should be fixed, and,as far as possible, the programme of work, which should be clearly set out in theoffice Manual, should be followed. No Audit office can be considered free fromarrears unless the establishment is able to complete both posting and auditwithin the allotted time.
Examination of Accounts
6.On receipt, the Monthly Account and the Lists of Payments should beexamined to see that the account and the supporting schedules and other documents, as detailed in the Lists of Accounts, which should invariablyaccompany the account, have been received in a complete state. If anydocuments are missing they should at once be called for. The severalschedules, lists, etc., received in support of the Monthly Account, should beexamined for verification that they are in all respects properly prepared inaccordance with rules applicable to each case, and that the totals of theschedules agree with the entries in the Cash Account and Lists of Payments.
 
7.A list of vouchers, which should have accompanied the Monthly Account,but are not received upto the time of completing the audit of the Account, shouldbe prepared for inclusion in the Objection Book and the Objection Memorandum.
NOTE – If it is found that the Monthly Accounts or a substantial percentage of the vouchers are habitually received late, a special enquiry should be made toascertain the reasons for the delay, and the cooperation of the Collector or theDivisional officer, as the case may be, should be sought in applying the remedieswhich the Audit office may consider advisable. It should particularly be seen inthe case of a Public Works Division that the delay is not indicative of dilatory habits of work, on the part of the Divisional Accountant, in applying thenecessary check to the vouchers of Sub-divisional Officers.
8.The following instructions should be followed in the detailed audit ovouchers in support of payments.a)See that the vouchers are in the prescribed form, and that theyare duly receipted by the payees and are in original; that abrief abstract is given in English, signed by the drawing officer,on all vouchers prepared in modern Pakistani languages; thatsignatures if not in English are translated; and that sub-vouchers contain notes of dates of payment.b)See that they are numbered with reference to the number in theList of Payments, Schedule Docket or other account, as thecase may be.c)See that the details work upto the totals and that the totals arein words as well as in figures.d)See that they bear a Pay Order signed by the Treasury Officer in the case of vouchers cashed at treasuries or by theresponsible disbursing officer in the case of other vouchers. Inthe case of vouchers paid at the Bank it should be seen inparticular that they bear the Pay Order of the Collector in allcases in which it is required under the rules.e)See that they are stamped “paid”.f)See that there are no erasures, and that any alterations in thetotals are attested by the officer concerned as many times asthey are made.g)See that, unless otherwise provided in the rules of Government,stamps are affixed to all vouchers for sums in excess of Rs.20,and that they are punched; but see also Rule 1 under paragraph 330 of this Manual.

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