TRAINING ON ONLINE AUDIT

of
CFC ACCOUNT OF GPs
in
AUDIT ONLINE APPLICATION
 Introduction
For empowering Local Government and Strengthening facilities in
rural areas under the supervision of Panchayati Raj institutions,
15th Finance Commission recommended grants (to 28 States
including Odisha) to all the three tiers of PRIs i.e Gram
Panchayats, Panchayat Samities and Zilla Parishads.
In order to be eligible for grants, all RLBs need to have:

• The provisional accounts of the previous year available in public

domain, i.e. in e-Gramswaraj, and
• the audited accounts of the year before previous year available
in public domain, i.e. in Audit Online platform of MoPR.
 UTILISATION OF 15th FC GRANT:

As per the guidelines of XV grant, the projects /

works to be taken up under Basic & Tied fund of 15th
CFC shall be included in GPDP under two categories:
• GPDP (Tied)
• GPDP (Untied).
 Recommended works to be executed out of XV FC Fund

BASIC (UNTIED) FUND: -

50% of the total recommended grant to be utilized for location specific field needs
except salary or other establishment expenditure.

 New construction and Maintenance of Govt. Primary School (Grades up to V), Upper
Primary Schools (Grades up to VIII), aided Primary Schools (Grades up to V), aided
Upper primary School (Grades up to VIII)
 Maintenance of Health Sub Centre(s) (Rural), AWC/ Mini AWC, Live Stock Aid
Centre
 Other community driven projects such as roads & Culverts, Improvement of Rural
Haat, Rural Park, Play Grounds etc & maintenance of other capital assets as per
local need.
TIED FUND: -

Balance 50% of the total recommended grant to be utilized under this head.
The tied fund allocated to GP is to be utilized for the following purposes.

 50% of tide fund to be utilized for Sanitation and maintenance of ODF

(Open Defecation Free) status
 Remaining 50% to be utilized for Supply of drinking Water, rain water
harvesting and water recycling.

• (If one of the above purposes has been saturated by any institution,
then the fund earmarked can be utilized for the other purpose)

• Utilization of tied grants may inter-alia include payment of energy bills of

PWS in regular manner and monthly honorarium of the SEMs which is to be
included in the GPDP under Tied fund.
 STEPS IN CONDUCT OF AUDIT
IN
AUDIT ONLINE APPLICATION
• The audit party has to do the following activities during the course of audit

a. Log in your ID
b. Send intimation letter to Auditee Institution (PEO & Sarpanch)
Intimation is to be sent well ahead of the scheduled date of audit
c. Verify Intimation Response received from PEO
d. Send Requisition to PEO for production of records
e. Send objection memoes to PEO in the ‘ Send requisition’ module
f. Verification of response from PEO against requisition sent by auditor.
g. Record Observation
h. Submit the Observation to Reviewing Officer.
i. Submission of modified paras to the Reviewing Officer (returned paras from
Reviewing officer) if returned by Reviewing Officer.
 List of records to be requisitioned
1. ଇ-ଗ୍ରାମ ସ୍ୱରାଜ ଦ୍ୱାରା ପ୍ରସ୍ତୁ ତ ଚତୁର୍ଦ୍ଦଶ ଏବଂ ପଞ୍ଚଦଶ ଅର୍ଦ କମିଶନ ରରାକଡ ବହି
2. ଚତୁର୍ଦ୍ଦଶ ଏବଂ ପଞ୍ଚଦଶ ଅର୍ଦ କମିଶନ ର ପାସ ବହି
3. ଜି.ପି.ଡି.ପି. ନିମରେ ରହାଇଥିବା ଗ୍ରାମ ସଭା ବହି
4. ଜି.ପି.ଡି.ପି. (ଚଳିତ ବର୍ଦରର ଖର୍ଚ୍ଦ ରହାଇଥିବା ପ୍ରକଳ୍ପ ଅନୁସାରର)
5. ଅନୁରମାଦିତ ପଲାନ ପଲସ ଏବଂ ସଂରଶାଧିତ ପଲାନ ପଲସ (ଚଳିତ ବର୍ଦରର ଖର୍ଚ୍ଦ ରହାଇଥିବା
ପ୍ରକଳ୍ପ ଅନୁସାରର)
6. ଚଳିତ ଆର୍ିକ ବର୍ଦରର ପ୍ରଦଶିତ ରହାଇଥିବା ଖର୍ଚ୍ଦ ସପକ୍ଷରର ପ୍ରରତେକ ପ୍ରକଳ୍ପ ବିଲ ଏବଂ
ଭାଉଚର
7. ଚଳିତ ଆର୍ିକ ବର୍ଦର ପ୍ରରତେକ ପ୍ରକଳ୍ପ ବିଲ ସହ ସଂପୄକ୍ତ ମାପ ବହି
8. ଚଳିତ ଆର୍ିକ ବର୍ଦ ପବ ୁ ଦ ର ଅନୁଦାନ ରୁ ରହାଇଥିବା ଖର୍ଚ୍ଦ ର ଉପଯୁକ୍ତ ଅଧିକାରୀ ଙ୍କ
ଅନୁରମାଦନ ବା ମଞ୍ଜର ୁ ପତ୍ର ।
9. ଚଳିତ ଆର୍ିକ ବର୍ଦ ରର ରହାଇଥିବା କ୍ରୟ ସମବନ୍ଧୀୟ ବିଲ / ଭାଉଚର
10. ଆସ୍ତି ଖାତା
11. ଅନେ ଅଧିକାରୀ ଙ୍କୁ ପ୍ରଦାନ କରାଯାଇଥିବା ଅର୍ଦ ର ପ୍ରାପ୍ତିସ୍ୱିକାର ପତ୍ର
12. ଚଳିତ ଆର୍ିକ ବର୍ଦରର ବିନରି ଯାଗ କରାଯାଇ ଥିବା ସମସ୍ତ ଅନୁଦାନ ସପକ୍ଷରର ବିନରି ଯାଗ
ପ୍ରମାଣ ପତ୍ର ପଠାଯାଇ ଥିବାର ପତ୍ର ର ନକଲ, ରପ୍ରରଣ ପତ୍ର ନଂ ଓ ତାରିଖ, ବିନରି ଯାଗ
ପ୍ରମାଣପତ୍ର ରରଜିଷ୍ଟର ଇତୋଦି ।
13. ଚଳିତ ଆର୍ିକ ବର୍ଦରର ପ୍ରଦାନ କରାଯାଇଥିବା ବିଦୁେତ ରଦୟ ର ମଳ ୂ ବିଲ ଏବଂ ଏହାର
ପ୍ରାପ୍ତିସ୍ୱିକାର ପତ୍ର ।
14. ସରକାରୀ ରଦୟ ଯର୍ା ବସ୍ତୁ ଏବଂ ରସବାକର, ଶ୍ରମିକ ଉପକର, ରାଜଭାଗ, ଇତୋଦି ପୂର୍ତ୍ଦ
ବିଲ୍ ରୁ କଟାଯାଇ ରକାର୍ାଗାରରର ଦାଖଲ କରାଯାଇଥିବା ସପକ୍ଷରର ପ୍ରାପ୍ତିସ୍ୱିକାର ପତ୍ର ।
15. ଅମାନତ ରେରସ୍ତ ସପକ୍ଷରର ତତସଂଲଗ୍ନ ପ୍ରକଳ୍ପ ନଥି, ଅମାନତ କର୍ତ୍ଦନ ସପକ୍ଷରର ମୁଳ
ବିବଧ ି ରସିଦ ଏବଂ ଏହି ରଦୟ ପ୍ରାପ୍ତି ସପକ୍ଷରର ସ୍ୱିକାର ପତ୍ର ।
16. SEM ଏବଂ ପମ୍ପ ଚାଳକ ମାନଙ୍କୁ ପ୍ରଦାନ କରାଯାଇଥିବା ଦରମା/ ମଜୁରି ବାବଦରର
ପ୍ରାପ୍ତିସ୍ୱିକାର ପତ୍ର ।
17. ଅନୁରମାଦିତ.ପଲାନପଲସ କିମବା ଜି.ପି.ଡି.ପି. ଦ୍ୱାରା ଅନୁରମାଦନ ଲାଭକରାଯାଇନଥିବା ଖର୍ଚ୍ଦ
ସପକ୍ଷରର ଉପଯୁକ୍ତ ଅଧିକାରୀ ଙ୍କ ଆରଦଶ ଯର୍ା ନିବାଦ ଚନ, େନି, ପିଠା କିମାବ ରକାଭିଡ-19
ନିମରେ କାଯଦେକ୍ରମ ଜନିତ ଖର୍ଚ୍ଦ ।
18. ବିବଧ ି ରସିଦ ବହି (ଯଦି ରକୌଣସି ଅର୍ଦ ବିବଧ ି ରସିଦ ପ୍ରଦାନ କରି ଆଦାୟ ରହାଇର୍ାଏ)
19. ଅଗ୍ରି ମ ପ୍ରଦାନ ଏବଂ ଏହାର ମଜୁରା ସପକ୍ଷରର କାଗଜାତ ଏବଂ ଏହାର ଖତିୟାନ ।
20. ବଳକା ଅଗ୍ରି ମ ର ଖତିୟାନ ।
21. ଦର ର ବିରେର୍ଣ (analysis of rates) ଏବଂ ମଞ୍ଜର ୁ ପ୍ରାପ୍ତି ଖଣି ର ଦୁରତା
ସଂକ୍ରାେରର ସରକାରୀ ଚିଠି ।
22. ସିରମଣ୍ଟ ଏବଂ ଲୁହା ରଡ ଦର ସମ୍ପକଦରର ଜିଲ୍ଲାଅଧିକାରୀ ଙ୍କ ପ୍ରଦର୍ତ୍ ଆରଦଶନାମା/ଚିଠି ।
23.ଯଦି ରଟଣ୍ଡର ମାଧ୍ୟମରର ରକୌଣସି କାଯଦେ ସମ୍ପାଦିତ ରହାଇର୍ାଏ ରତରବ ଏହାରା ସମ୍ପୁଣଦ
କାଗଜାତ
24. ଅନୋନେ କାଗଜାତ ଯାହା ଚତୁର୍ଦ୍ଦଶ ଏବଂ ପଞ୍ଚଦଶ ଅର୍ଦ କମିଶନ ନିମରେ ଆବଶେକ ।
1.
Actual Audit work
Trace the e-Gramswaraj Cash Book w.r.t. vouchers.
2. Trace the e-Gramswaraj Cash Book w.r.t. Pass books
3. Cross verification with related records and registers including stock register,
4. Checking of Works case records.

• Vouchers: -

1. Receipt Voucher (R),

Grant received, Interest, diversion from other cash book, Deductions
from Work Bills etc.
2. Expenditure voucher (E),
Grant spent (gross), Bank commission, Diversion to other cash Book,
Deposit of govt. dues deducted from work bills, Release of SD etc.
3. Contra Voucher (C)
Drawal of cash from Bank through self cheque, Deposit of Cash in Bank etc.
4. Journal Voucher(J)
Adjustment of Advance.
 Drafting of Audit Paras
or
Recording Observation
• Observations to be recorded for inclusion in the Audit Report as audit paras are
mainly of two types.
1. Objection based observations –
These observations include any discrepancies noticed in maintenance of
accounts or excess payments, misappropriation etc.
2. Information based observations –
These include the following and are to be mandatorily included in the audit report:
• Financial Statement along with abstract of financial position
• Grant Statement
• U.C. Statement
• Advance Position
• Position of un-remitted Govt. dues
 Objection based Observations
For Objection based observations, such as misappropriation, excess
payment, wasteful expenditure etc. ,there are specific categories and
sub-categories of observations which will be shown in a drop down
list to choose from while recording observation.
Besides, for some information based observations such as advance
position(advance pending for adjustment), UC position( Pendency of
UC) and un-remitted govt. dues , there are also specific categories
and sub-categories of observations
For information based observation
 Information based observations
For information based observations such as Financial
Statement and Grant Statement, while recording
observation, the category, “Others” is to be selected from
the drop down list and recorded in the para. Reconciliation,
if required ( if audit CB differs from Cash Book CB), is to be
given.

These statements may be prepared in a word file, copied and

pasted in the space provided for recording observation in the
Audit Online Application
 Statements to be prepared for Audit Report
• Preparation of Financial Statement ( Head wise Receipt and Expenditure
statement)
• Preparation of Abstract of Financial position.
• Preparation of Grant Statement
• Preparation of Reconciliation statement between Cash book and Audit
Figure
• Preparation of Reconciliation statement between Cash Book and Pass Book
( if there is mismatch between pass book closing balance and bank closing
balance as shown in Cash Book)
• Preparation of UC (Utilisation certificate) position
• Preparation of Advance Position
• Statement of unremitted Govt. Revenue collected from the work bills like
Royalty, GST, IT, L. Cess etc.
 Model format of Head wise Financial Statement is furnished below
15TH. CFC CASH BOOK
RECEIPT EXPENDITURE
PARTICULARS/HEAD AMOUNT PARTICULARS/HEAD AMOUNT
Grant Grant ( gross amount to be taken )
Development work (Gross & Net amount differs)

Interest Honorarium to SEM (Gross & Net amount same)

ROYALTY ( deducted from bills) Honorarium to GRS @ 500/- PM (Gross & Net amount same)
Labour cess ( deducted from bills) Electricity Bill payment (Gross & Net amount same)
Works Contingency ( deducted from bills) Supply of drinking water through tanker (Gross & net same)
Security Deposit ( deducted from bills) Royalty (deposited)
Cost of Empty Cement Bag ( deducted from
bills) Labour cess (deposited)
Income tax ( deducted from bills) Income Tax ( deposited)
Withheld amount ( deducted from bills) Bank Commission
Diversion ( from other Cash Book) Release of Withheld Amount
Release of SD
Diversion (to other cash book)
Total Total
 How to calculate Gross amount of Grant
utilised and Deductions from work bills

We can calculate the Gross amount of grant utilised during the year
under audit, amount of deduction from work bills and expenditure
incurred under different heads by verifying the following documents.

1. e-Gramswaraj Cash Book

2. Voucher (work bill)
3. Measurement Book
4. Pass Book
 Case study
Statement as per e-Gramswaraj Cash Book: -
PAYMENT
DATE VOUCHER no. AMOUNT TO WHOM PAYMENT MADE
PAID TO____ PEO TOWARDS DEV OF AWC AT
21-08-2021 XVFC/2021-22/P/9 225587.00 MEGHA.

PAID TO _______ PEO TOWARDS BOUNDARY

21-08-2021 XVFC/2021-22/P/10 484345.00 WALL AND DEV OF CREMATORIUM.
TOTAL 709932.00

FINANCIAL ABSTRACT: -(21.8.2021)

OPENING BALANCE 1225299.00
RECEIPT 0.00
TOTAL 1225299.00
EXPENDITURE 709932.00
CLOSING BALANCE 515367.00
 Comparison between e-Gramswaraj Cash Book,
Bill / Voucher No: XVFC/2021-22/P/9 & concerned MB
As per Cash Book & As per Bill / voucher As per Measurement
pass book no. XVFC/2021-22/P/9 Book
Net Net Net
Payment 214087.00 Payment 214087.00 Payment 214087.00
ROYALTY 9171.00ROYALTY 9171.00ROYALTY 9171.00
CESS 2329.00CESS 2329.00CESS 2329.00
WC 2329.00WC 2329.00
EGB 312.00EGB 312.00
SD 4658.00SD 4658.00
GROSS GROSS
TOTAL 225587.00 AMOUNT 232886.00 AMOUNT 232886.00
 Comparison of Financial Statement prepared on the basis of
Cash Book & Bill / Voucher
Head wise Receipt and Expenditure statement as per Cash Book
RECEIPT EXPENDITURE
PARTICULARS PARTICULARS
HEAD Amount HEAD Amount
N.A 0.00Grant (net amount) 214087.00
Royalty 9171.00
Cess 2329.00
Total 0.00Total 225587.00
 Head wise Receipt and Expenditure statement
as per Bill/ Voucher
RECEIPT EXPENDITURE
PARTICULARS PARTICULARS
HEAD Amount HEAD Amount
ROYALT 9171.00Grant (Gross amount) 232886.00
CESS 2329.00Royalty 9171.00
WC 2329.00Cess 2329.00
EGB 312.00
SD 4658.00
TOTAL 18799.00TOTAL 244386.00
 Comparison of Financial Abstract prepared on
the basis of Cash Book & Bill/ voucher
AS PER
PARTICULARS AS PER CASH BOOK Voucher(ACTUAL)
OPENING BALANCE 1225299.00 1225299.00
RECEIPT 0.00 18799.00
TOTAL 1225299.00 1244098.00
EXPENDITURE 225587.00 244386.00

CLOSING BALANCE 999712.00 999712.00

Note: Hence both the statements i.e. Head wise Financial statement and Financial
Abstract statement is to be prepared on the basis of Bill/ Voucher
 HEAD OF ACCOUNT AS PER e-Gramswaraj CASH
BOOK for August 2021
RECEIPT EXPENDITURE DETAILS
PARTICULARS PARTICULARS

HEAD Amount HEAD Amount

N.A 0.00 Grant 674185.00 214087.00+460098.00

Royalty 28418.00 9171.00+19247.00
Cess 7329.00 2329.00+5000.00
Total 0.00 Total 709932.00
 ANALYSIS OF RCEIPT & EXPENDITURE AS PER AUDIT

DATE VOUCHER no. Gross Net SD ROYALT WC EGB CESS

21-08-21 XVFC/2021-22/P/9 232886.00 214087.00 4658.00 9171.00 2329.00 312.00 2329.00
21-08-21 XVFC/2021-22/P/10 500000.00 460098.00 10000.00 19247.00 5000.00 655.00 5000.00
TOTAL 732886.00 674185.00 14658.00 28418.00 7329.00 967.00 7329.00
Financial abstract for the month of 8-2021 (as per audit)

OPENING BALANCE 1225299.00

RECEIPT 58701.00
TOTAL 1284000.00
EXPENDITURE 768633.00
CLOSING BALANCE 515367.00
 Head wise financial statement (as per audit)
RECEIPT EXPENDITURE
PARTICULARS PARTICULARS
HEAD Amount DETAILS HEAD Amount DETAILS
SD 14658.00 4658.00+10000.00 Grant 732886.00 232886.00+500000.00
ROYALT 28418.00 9171.00+19247.00 Royalty 28418.00 9171.00+19247.00
WC 7329.00 2329.00+5000.00 Cess 7329.00 2329.00+5000.00
EGB 967.00 312.00+655.00
CESS 7329.00 2329.00+5000.00
58701.00 768633.00
 FORMAT FOR FINANCIAL ABSTRACT TO BE FUNISHED IN THE AUDIT REPORT :
Sl.
No. Particulars 14th. CFC 15th. CFC Total

1 2 3 4 5 (3+4)
a Opening Balance 4664555.90 4564252.00 9228807.90
b Receipt 269227.00 1977820.00 2247047.00
c Total (a+b) 4933782.90 6542072.00 11475854.90
d Expenditure 4077600.00 823313.00 4900913.00
d Closing balance as per audit (c-d) 856182.90 5718759.00 6574941.90
f Closing balance as per Cash Book 778647.90 5717222.00 6495869.90
g Difference (d-f) 77535.00 1537.00 79072.00

If there is any differencreconciliatione between Closing Balance a per audit and

Closing balance as per Cash Book, reconciliation is to be furnished in the Audit
Report. Some sample entries of were furnished below.
 . Some sample entries of reconciliation
PARTICULARS OF DIFFERENCE DATE Amount
Closing balance as per Cash book
Opening Balance difference
A.(-) Excess Opening balance in cash book than the previous year audit
(differential amount between cash book OB & Audit Report OB)
B. (+) Less opening balance in cash book than the previous year audit
(differential amount between cash book OB & Audit Report OB)
(+) Interest received but not taken to cash book
(-) Commission charged in Pass book but not reflected in Cash Book
(+) Grant received but not shown in cash book
(-) Expenditure not reflected in cash book
(-) False receipt shown in cash book
(+) False Expenditure in cash book
(+) Diversion received but not reflected in cash book
(-) Diverted to other cash book but not reflected in cash book
Closing balance as per Audit
 Closing balance as per Pass Book and
Closing balance as per Cash Book

CB AS PER PASS BOOK 6596209.90

CB AS PER CASH BOOK 6495869.90
Difference 100340.00

If there is any difference between Closing balance as Pass Book and

closing balance as per Cash Book, reconciliation is to be furnished in the
Audit Report. Some sample entries of reconciliation were furnished
below.
 Some sample entries of reconciliation
PARTICULARS OF DIFFERENCE DATE Amount
Closing balance as per Cash book
Opening Balance difference
A.(-) Excess Opening balance in cash book than Pass Book (differential amount between
Cash book & Pass Book Opening Balance)
B. (+) Less opening balance in cash book than Pass Book (differential amount between Cash
Book & Pass Book opening balance)
(+) Interest received but not taken to cash book
(-) Commission charged in Pass book but not reflected in Cash Book
(+) Grant received but not shown in cash book
(-) Expenditure not reflected in cash book
(-) False receipt shown in cash book
(+) False Expenditure in cash book
(+) Diversion received but not reflected in cash book
(-) Diverted to other cash book but not reflected in cash book
Closing balance as per Pass Book
 GRANT STATEMENT:
Grant Position for the year under audit is to be furnished in the audit report in
following format. While recording observation, the category, “Others” is to be
selected from the drop-down list and recorded in the para
Particulars Amount
Opening balance of Grant (as on 01.04.2021 as per previous year audit)
Grant received during the year under audit
Total grant available for utilisation
Grant utilised during the year under audit (Gross amount of total grant utilised as
per financial statement)
Closing balance of Grant / Amount of un-utilised grants as on 31.3.2022

These statements may be prepared in a word file, copied and pasted in

the space provided for recording observation in the Audit Online
Application
 Pendency of Utilization Certificates
Send Requisition to PEO to upload the letters in which U.C. submitted to
proper quarter(s) and prepare the information as furnished below.

Sl. NO. PARTICULARS AMOUNT

1 Grants utilised during the year under audit

(Gross amount of Grant utilised as per grant statement)

2 UC submitted
3 Utilization Certificates not furnished against utilised grants (1-2)

The above observation to be recorded in the Audit Report by choosing

specific categories and sub-category of observation which will be shown
in the drop-down list.
 Model format of head wise Financial Statement (14th CFC cash book):
14TH. CFC CASH BOOK
RECEIPT EXPENDITURE
PARTICULARS/HEAD AMOUNT PARTICULARS/HEAD AMOUNT
Interest Grants
ROYALTY Development work (Grant)
CESS (Labour cess) Honorarium to SEM (Grant)
WC (Works Contingency) Honorarium to GRS @ 500/- PM (Grant)
SD (Security Deposit) Electricity Bill payment (Grant)
ECB (Cost of Empty Cement Bag) Supply of drinking water through tanker (Grant)
Income tax Royalty
Withheld L. cess
Diversion received from ___ Income Tax
Bank Commission
Return of Withheld
Return of SD
Diversion to ______ cash book
Total Total
 AUDIT OF WORKS CASE RECORDS:
 Works projects w.r.t. GPDP & Plan plus
 Checking of rates provided in analysis of rate of material &
labour w.r.t. Schedule of rate & Labour rate applicable at
that time of execution of work.
 Checking of rate provided in analysis of rate & rate
provided in the works bill (item wise)
 Verify regarding Administrative approval & Technical
sanction
 Checking of Arithmetical accuracy of Bill amount
 Checking of Arithmetical accuracy of quantity in the
measurement book.
 How to get Approved Action Plan-2021-22 in
respect of a GP from e-Gramswaraj portal
URL ADDRESS :- https://egramswaraj.gov.in/approveActionPlan.do
Select Plan Year : 2021-22
Give Captcha
Click on Get Report
Approved Action Plan Report 2021-2022 :- Click on the figure “6798”
against State “Odisha” under column “Village Panchayat & Equivalent”
Click on the “figure” against the concerned District & concerned Block
Panchayat to open the GP wise list of approve plan.
Click on the “View” (last column) against the concerned GP to open the
approved action plan report for that GP.
Click on the “EXPORT TO PDF” (right side top) to download the pdf report.