Check if department wise deductions relating to

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Unformatted text preview: th the corresponding DC Bills and identify the outstanding AC Bills 9. Analyse the percentage of AC Bills against other types of bills 10. Analyse the amounts drawn on AC bills in March – especially on 30th and 31st March 11. Analyse gaps in vouchers/challans a. Treasury-wise b. Month-wise 12. Compare the DDR Heads payments in the treasuries as per the details given in the accounts bundles (BUNDL_SM table in eastern India) and vouchers 13. Reconcile the amounts in the Departmental Classified Abstract with the initial voucher data 14. Take a random sample and manually check the Classified Abstract for discrepancies / mispostings / mis-classifications and minus balances 15. Check if department-wise deductions relating to HBA/MCA etc are reflected properly in Classified/Consolidated Abstract IT Audit Manual Volume III 104 IT Audit Manual 16. Check if the balances under different heads are carried forward accurately in Consolidated Abstract under both Service Heads as well as DDR Heads a. From month-to-month b. Year-to-year 17. Check if there are any negative balances in the current month and progressive figures posted in Consolidated Abstract both for Service Heads and DDR Heads 18. Verify if the progressive amount is calculated correctly (Opening Balance + Current Amount) both for Service Heads and DDR Heads 19. Analyse plus and minus memorandum III Works and Forest Accounts Modules 1. Validate Forest and PW divisions and their codes against master data tables 2. Identify Forest and PW divisions which have not submitted monthly accounts 3. Reconcile balances relating to Forest and PWD accounts with regard to opening and closing balances 4. Verify opening balances of Forest and PWD accounts of a month with the closing balance of the previous month 5. Verify closing balances of Forest and PWD accounts of a month with the opening balance of the next month 6. Reconcile the cheques drawn by Forest and PW divisions from treasury 7. Reconcile the remittances made by Forest and PW divisions into treasury with cash accounts IV Account Current Modules 1. Analyse Ways and Means...
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