Prepared by client list:

Client : Jagdulla Hydropower Company Limited

Period: FY 2079/80
Audit : Statutory Audit

Initial /Date
Particulars Source
received
A. Agreements and other Documents of Permanent Nature
(Copies required)
A1 MOA and AOA
A2 Contracts and subcontracts with third parties (Current year)
A3 Annual Budgets, Financing and Operational Plans &
Programs
A4 Organogram, Description of Administrative Organization
A5 Financial Policies
A6 Petty Cash Procedures
A7 Procurement Policies and Procedures
A8 Inventory Policies and Procedures
A9 Travel Policies
A10 Personnel Policies
A11 Periodical Progress Reports
B. Financial Matters
B1 Chart of Account
B2 Financial Statement including Trial Balance and Schedules as
of till date.
B3 Number of Bank Accounts in Operation
B4 Bank Signatories and authority levels
B5 Bank Reconciliation Statement and Balance Confirmation at
the year end
B6 Delegation of Authority to approve disbursements
B7 Details of staff in the Finance Section (Provide names,
qualification and experience and number of years)
B8 Procedures for Allocation of Common Expenses to different
Subsidiaries
B9 Breakdown of Directors Expenses and the policy governing
them
B10 Details of expenditure incurred during the year on behalf of
BNL and paid by other companies with itemized date-wise
detail in foreign and local currency
C Personnel
C1 Number of staff
C2 List of Key staff
C3 Approved salary structure for staff and directors
C4 Details of Types of Allowances
 Initial /Date
Particulars Source
received
C5 List of Contractual Staff
D General Administration
D1 Report of Physical Inventory counts
D2 Major Procurement made during the year
D3 Details of Disposal of Fixed Assets
D4 Premises Rental/Lease Agreement
D5 Retirement benefits, Per diem/ Subsistence Allowance Rates
applicable during the year
E Information Systems
E1 List of Software in Use
E2 Copy of the Disaster & Recover Plan, if any
E3 Policy and Procedure relating to Back up of data and security
controls
E4 Maintenance contracts - Hardware
E5 Staff responsible for the information system
F Others
F1 Schedule for rent, rates and taxes, legal expenses,
insurance, repairs to building, repairs to machinery, power
and fuel and miscellaneous income.
F2 Details of remuneration paid to directors categorized
between salaries, rent paid/HRA, commission, medical
expenses, LTA, insurance, club fees, contribution to PF and
superannuation, gratuity, children's education, etc.
F3 Summary of fixed assets by category (detailing cost,
accumulated depreciation, depreciation for the year and net
book value) and a list of capital work in progress.
F4 List of additions and deletions to fixed assets during the
year.
F5 Details of physical verification of fixed assets with working
papers.
F6 Bank reconciliation for all bank accounts with support for
reconciling items including dates of subsequent clearances.
F7 Completed Board minutes, register of charges, shareholders'
minutes, register maintained
F8 Final trial balances and financial statements