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Model paper—T. ibe
F eee do yoo mean by gov't Accounting?
— Auditing ts ed ott. Syptom att 4 SS Sctentt pac loa
gov't Aevenv-e § expenclituny « sZt $a cw Sytovactico. af Colle tira,
dotecorting, eat Sumenasryiing & Jndespeting the Jimantial ___
transact —— stone trenenves veer S} gov't -O |p,
, 3 Rae. pia ype apa cabicns Be __.. ia
4 an -bseught oe
= ee
account
ve catty st p Pp Tat ub
“—Appsmpntation Bul & a mon, a btw cn ith or to potions
pttal cansp—dny t_brin be
pnditire. exon llaotagh =the — Lx pondi tne
fia He ae sailed 4 rtqulabora — ee
Meant Aa Mth Pavan ee
jeten peggy oudit. ee ato 1g ere
lg ly eyplain the haste soiniider| features ct gov't AI
ee nent ea Hae eeted bund contigentuy -pubia les 4
rex sac +s tpl pil ph
igh_a0— appar Ration ack-——
fis
ee) cocle= the. Ale coding. seen. desigaea Fo Clostify aL
stansactiong actording—to. notuse. =f expendi. (wevenve or capita) {onchan,
arinne ox Scheme ctnrd incl Lae
ad nn
FP abve’ cn: Baltes unas aul Ato es sf -aceaunta fpr ual
7 aa ing -P pre feaiouted _auchke Gn audit — too Lats tapt
__unclere Commesicia| _dccaunting
D cons JL eaeten All the dean suetione Inga Alc ng pre
kom
fina -ttoldatel teapot
accounts q
Tg. Dateien the upaiye and socane bide Conta
2) The acatntstedive. depastment tonilined on te a
x i nities Su 4e¢pond ture — oLant Dire 9 4
Ree linbilihy StabexetD sprout,
tax tehtth Sho be preg
(bili 21 Upto the peta
Ghovld 0
fren the. nonin af eet ia
% Alould jie lle pollen to} eustiand
to whith be ctalrrent ddim olelates
10,40)
Dn ew of}tcob Ghould maintain od
- pervticnlaryg crnished “yal he. macilbLy chatenner
3_txploin le — Lenton, a Garo. qancoaypl
the. Gama panchayat sl all _Pexjonn tne fone
Lott te. a Utdelneat_en.snonnmys Awd clan}
: sa Sechon =
-B_psswticled teat _ tohena te Stale govt ov
Ne. ppeafmenrarss._of ssl _fosition Spe ied Tn Sched ile Zetec Cogmten.
pastas at Shall positron Such tin au tion “in Gttordonn, tute te piled mney or long. tah ui
a leis es dow jos pasate —sosth font Na, $$$ 7
5) “the draw
USM fine panchayat arm OV, other work oY medoime cused 1
ee
6s _co neni, .20lt Nnertacy & the tnlaabidanits Lt phowe,
ppoxded lou dig a tal Bester oP
ppaval ot tae abut pacthau}atmedical , 2duration al ert -ctertabe thi
public sublity, coitein the bane hat
aw supsteusl omer thee Koanutata Ardicher Reyfihation Pot fog)
—Keenataka Co-opsa ative foci ACL, e904 uncles any esther laud fpr toed, Ame
bein, an {owes pie
(¢_@nshbihong 2
~ BD) Dosen ete power ard. A
LuSulgject tothe provisions _o| “the cr bea abet
the pomers f. p the. dancing Committee Chall be ag cll
‘GLO
oo fox. _ctozation Lin ns _G appeals t Fe;
_— with al _matrest, aclatiag 4ofivano, daxntion & a poeal 2
_—_cSpetificotny assigned dh sw petty Stanaliny Connmtiee as H
the stondine ¢ tite ter public leattis Selid csos gy
eget Shall aleal coil oll “wredtteng elathay do publ hha
q dicattes Wien = - ) {
0) The Stalin cnitite. cn Snjensinchert. Shall deal taith all fistation
stelating + Sinfingroue I.
a) hs oodinn conse foe_appal Sell heat alla pa fond
dew
Hn fet L
a Atte dos inishad fs
Shall clea) usin’ all _mostheag ‘relating ty esteirshment $-aclnnivithedtive
epee —-
4 5 Be. Shull cleat cet alll
~roations “wlhating ch d's Raudit
~9) ie cnnding camila fr Ecutation all can usta all wale, rekthagJernorwta te Sintec Re Whar wp,
eos, hip. enlouniacges — ~tasA inthe
ele reliance latte plated or dbnat
Pet we 0
telly fofteenced by persanal te ib
PUMA oe Tor. ode oP mack peri ieaita se oq tine; — Hake
quditas cpply jhe tnntedge bills £, expesience — nog Jinee, x “thei
ped barra weet Hpk eeu ot ino
Tniesnal auditorg chovid vot
3 pistes teaimed| ere
. t
——compebent ta deunte onlew Hey (nove Leon
Suppo sted bo pesjorea Lae sat tone iirc aan
~
ES) Con Ydlurbating Ps pnet af oe hoist 9 relabiodhyg thet 1s icin
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expected BL task are! beqtn alt Aine cae nak
| Salon AY, dati b cxly on
Merete . Aruy ltselngnxe
Lp aats 1s
Section-C.
Le Desert tlhe —poiincnles of cael Hino} el flo's-
‘ {
rst. épvonieUcltion deat sata hy. .—jorcccty of taal
reuenic. cnel _ etloe exptnclonat cael these
at pein fat erence. hase et
Ei consis} pf Swechuys _
Ceopitel Ale)= the sector‘ 7 ia whieh edly salt
TS seep a pill Nato, whic Cannot — ere ie te
See eal al ms, ——————
Wipe weal she-sSeelinn te pepiihine endl sth dan Lom
tie Jehve_ tet rsunlty bn Lovanmaistd fonds th Ahe Obice, cites af
= , { a wolgiol and eaware st acai oe
aliahilities, a ” tl
3) pub Voncegt- T . ‘puis L \
, paige ct looms wage d_ 3 thet Anehaiy erty = gov't puch ga
tional dates Ehsan dati :
Dub! Yio Di) Ai ot TIAe._. Ske D ins
Merriwed Io Or An hela fate. Gov't which ane
do dee _Casplidecd das eal seel uli
——lonsihsHon of End 2) Didouremoriis pea fr
ID _+Hno Yor’ C|_the jeofclantre ag Gye _y\pr Mon:
tire conselidated Hare |fe a nm a
xC-up parptution of Jods. wind ic!
funda ts harsjer {| —fursla eosin ratify
es pheno Owings wihiupaled, 1s cntthe
(onda ane necd J I
ae rt-appar paation ‘ 4 3
oy -Lat e} o.ppzepiial
nuperttion Snot he fainidicin egy
lope} fhe. ewetad yee
2) Recapprpsution 0) fouls from cre prion
Suh Unit tulthin_o oranl oot
finan Dep’ al_emy- inns Le fut
eptaton_velales
da cpt ba
_— dor. voktd expel he _svalll nok lee eppmoprterkl ow ie
(ici Zoe to mest chorged expenditure. _= ' =
_ ————________— -—— —
4 _ 6) fina _prrmvicled fox srevenwe—expaneli tire. —Shall_not_be eppreprialed oe
t inka che nneat capital expenditure. .5-fords Provided fox
= onpitel —ekpenelitumt_.chal\ not he _cppeppiakd _ oo _Rappraprladed ite oreo
— _ Seyenve expenditure. mu bed
Dforse provided for plan_ex piniihine ral nat be “epppropatated of.
so-oppespioted to meat Non _plan_ ex porditort. ¢ fords -poravidled fpr
nbn=plan_expenditurt sralt_nok_ be._apsemniake 19 rtapmivmrteried | cho it
mepen—sependiheee |
na \
ETE EEEENTS‘nim ie eee
‘i Alias cael —eaptrdibrrs. eye,
eed “La _Conformihy Ustad,
——asisting raver ey. Megulath egg
fiS\o1 ns
atid fo Tt by a _lhigres _QunnatyPlt Gin coke ef Prantatten cudi+ the audit 9 ee ‘i
wmied out by various departments 4 undewfabin.tach audit hes tw _
Hong “The section Shove He, fbenait n a4 they Wem entered on _
Gens ox general ledger file's | the 2” section shows dine. oubornatic
. govme) enby drat updated the erent! ledger
ee rent. audit The obfcctive of forensic audit 12 to [ed out Yo fraed
Pat taken plc. ,the avchtor ghould exumine. the Ttearda tn svlality §
~_also date. avedence. from _usitness ,T -pemnttied oy the audit merslode.,
K) Expenditure audtt"Mhe__auctit a} gov't ex pendihre._9p. oe
"_~_ component of gout audit the Toasic_ Shandong ‘set tor audit tf
‘a epundibme ase ch onsime. Mud thou. fy —posstsfan funds _outloysed
- by Loptlant—ciss why —Hiving Hae lin ‘lin _sthich @xpenditime
sno “feu med «
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D)Aucit of Reciplye the aushie | recip te meither all pemvosive pone ax
oldos audit ct exnenditure lout hae come do Hoy in eg.
¢ 7
AL Behiy explain tee Cinctiona et oounitinnl Commonntians |
cD) oliteahiry fanctiong of muntetpal counilae Oe all be Sntumbond fn eer,
ty wanicinal Cowattl to mat odeq vale pscovision by any wean, leo
Senne sea oat let yely Upe_ytr tate a Each tel die
ede i
"DL igin’ pic bevebt plots galling ;Lard ngs roles ox _pranchi
ic threats bridges, 4 clon
pore bara inp
ol Jat paate. qprepety--
c aes faucls p.peen— ont.
whith 072 OPCh | ta dhe
\reved in Yad rane:
—orbealtly lo ius,
8) Acqiving & wialttal g._haesiry fy gelatin
| He dead
-D)_to acts aleting Sy woainleiving pulse shred Culvert Moxie 3
ban pda eee lay gles once, lotyiner oie orinals, ‘i
sobs, Sournge “uansts nating waging 4 placis, shining i
Hoe Wibe
sees dani welt dame ¢
gq Suey pl or an additional Supply J une Prope fy Sica
fo te Inenlth ol Lie Qnvakitants jrsven Me |
p ie pxsicing swapploy usben Such! ply
plates fen sthe dispow)
Servos
|
;
F
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for pre ay ne
aruba lors UN bin) 2torrenes
or ads a_i by Can \0 ckinived_ at ieee he L
r es pseods & Olam Weriag lapses !
DR i th i
il
~—) Duplic ivodion
—N) prsiding suitable consvoration por Cilver Cass ar \oaltalber po ae
quinine snuntipel ques jor the soppy = imal Less {
~ ea fox toe Sead of _cths Aexniian ond
las once Jclaiy te pole or iden Sec 222. 8} thie
“tem wnlcipsl gotay i a ay
i. 2a 5 fe
penile OX SUPPOEA, preven tf
—--——~
1) Ging svelte}. hr fnd_esbablishing ic conics elie} to coke Hn dhmnes.
pein Sere, —fpo_desiae, Pestinns as Pig Mae ina 4 Ae
Municipal ort,
5. _Bated p\nin et
A) Goons ts tal-t panchayat'