Information Required

1. List of Employees
S.N. Name of the Officer/ Employee Designation Detailed description Date of Joining Date of transfer/
of Job dealt retirement

2. Test Month:
Month Receipts Expenditure
From HO From From Total SJ 1 SJ 2 SJ 3 Total
Consumers Others Employees Internal Others

3. List of Obsolete Stock/Asset with Quantity, Amount, location, condition, periodicity etc.
4. Payment made to Farmers: payments made during the year and Payments due as on 31.03.2019 (or latest date).
Further, Circular or instrument for calculation of compensation amount.
5. Monthly Trial Balances as on 31.03.2018, 30.04.2018 and 31.03.2019
6. 1S and 2S
7. MB Registers of JEs: List of MBs issued to JEs
S.N. Name of Junior Engineer MB number

8. Fixed Asset Register (Latest)

9. Consolidated schedule of GPF/ CPF deducted & deposited during the year
10. Latest physical verification reports of stock (with JE and otherwise)
11. List of Contracts/ Agreements completed during the year
12. List of Contracts/ Agreements outstanding/ running as on date
13. Bank Reconciliation Statement as on 31.03.2018 and 31.03.2019
14. Details of Dishonored cheques
S.N. Particulars Number Amount
1 No. & Amount of Dishonored Cheques
2 No. & Amount of Minus Entry with Revenue Cash Book
3 No. & Amount of Debit raised to Consumers in consumer Ledger
4 No. and Amount which have been recovered
1.
5 Action taken for recovery (List of Pending dues for recovery)
15. Report on expenditure on supply & works orders
Supply/ Works Cases of EE’s Cases of SE’s Cases of CE’s Cases of MD’s
Committee (Amt) Committee (Amt) Committee (Amt) Committee (Amt)
Supply
Works
16. TDS Demand on Portal (or Traces Portal’s ID and Password)
17. List of Court Cases pending as on 31.03.2019 and their latest position; Court cases settled during 2018-19.
Records maintained
 Main Cash & Bank Book  Previous Years’ Auditors’ Report
 Fixed Asset Register  Energy Accounts
(Maintained in a Leaflet form with only quantitative detail)  Final Accounts of March 2019
 Log Book of hired vehicles  Salary Register (SJ-I)
 Incumbency Register (Service Book)  Cheque Issue Register (Check Cancellation of Cheques)
 Pension/ Gratuity Register  Agreement Register
 Fund Control Register  Purchase Register
 ERD/ Suspense Regiter  Tender Opening Register

Audit Programme
1. Overview Main Cash Book for Receipts and Payments
2. Overview Bank Statement for Receipts and Payments (and Cross check with Main Cash Book)
3. Test Month
4. Complete Vouching of Test Month (SJ-1, SJ-2 and SJ-3)
5. Monthly Trial Balance of Test Month
6. Test Checking of all months vouchers and verify with the Main Cash Book and Monthly Trial Balance
7. TDS Challans and Returns: timely deposit and submission (Penal Interest on late payment/ Delay in submission)
8. 1S and 2S
9. Fixed Asset Register: Verify Additions with Invoices/ Agreements etc.

My querries
1. Inventory Records: In and Out : What Records are kept for Inventory received from Store/ Vendor and Inventory
issued to JE/ Others
2.