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Supplementary Grants is more than 10 percent
6. Identify departments where the variation between the Original Grant and
Surrenders is more than 10 percent
7. Identify departments where the Surrenders is more than 50 percent of the Grant
8. Identify departments which have been consistently exceeding Budget allotment
9. Identify departments which have been consistently surrendering significant
10. Analyse expenditure under different Programmes and Schemes and identify
cases where expenditure exceeded allotment.
11. Identify Programmes and Schemes where there was no expenditure during the
12. Identify Programmes and Schemes where there was heavy expenditure in
13. Often different names are given for same Schemes or the names of Schemes
are not written correctly / fully although the Minor Head and Sub-Head are the
a. Identify all such cases and consolidate them under the correct Head.
b. Check the expenditure incurred on these schemes with reference to the
c. Identify cases where the expenditure exceeded the budget without the
corresponding progress/completion of work
d. For all such cases identified in (c) above, take a stratified sample and
manually check the relevant records.
14. Analyse cases where funds could not be spent due to delay in allotment/release
of funds/released at the fag end of the year.
15. Compare the total expenditure as per Appropriation Accounts with the
expenditure figures shown in Statement No. 10 of Finance Accounts
16. Take a sample and carry out a detailed Appropriation Audit of the excess
expenditure by departments over the Grants manually.
17. Check whether the re-appropriation orders are issued by the competent
authority by taking a sample of the appropriation orders and doing an in-depth
manual follow up. In this regard, check the following:
a. Whether the total Grant amount was exceeded?
b. Whether the funds were expended on New Service or New Instrument of
c. Whether amounts were transferred from one Grant to another? IT Audit Manual Volume III 108 IT Audit Manual
d. Whether the classification of the amounts viz. Charged/Voted was done
e. Whether the classification of the amount...
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This note was uploaded on 10/27/2013 for the course LAW 10-100 taught by Professor Parsons during the One '10 term at Bond College.
- One '10