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Unformatted text preview: Current Year’s figures and the Previous Year’s figures is
more than 10 percent
7. Compare figures under Receipts and Expenditure Heads in Statement No. 1 of
Finance Accounts with the Budget figures,
b. Major Head-wise
c. Part-wise (Consolidated Fund, Contingency Fund & Public Account)
8. Trace the Receipts from the Government of India as given in Statement No. 1
of Finance Accounts to monthly accounts figures
c. State Plan Schemes
d. Central Plan Schemes
e. Centrally Sponsored Schemes
f. Non-Plan Grants
9. Compare Capital Outlay on different heads in Statement No.2 of Finance
Accounts with the figures given in the monthly accounts
b. Major Head-wise
10. Analyse the Debt position of State Government given in Statement No. 4 of
11. See if the Ways and Means Advances shown in Statement No. 4 of Finance
Accounts agrees with the advances taken during the year
12. See the extent of repayment of Loans and Advances by the State Government
as given in Statement No. 5 of Finance Accounts
13. Cross-check the cash balances with the Forest & PWD officers as given in
Statement No. 7 of Finance Accounts with the figures given in the March
14. Cross-check the debit and credit balances under Consolidated Fund,
Contingency Fund & Public Account as given in Statement No. 8 of Finance
Accounts with monthly accounts balances
15. Compare the Charged & Voted expenditure as given in Statement No. 10 of
Finance Accounts with the monthly accounts balances IT Audit Manual Volume III 106 IT Audit Manual
16. Check if there are any minus balances in Finance Accounts and see manually
whether these have been explained in the foot-notes.
17. Verify the balances under Debt, Deposit and Remittance Heads (DDR Heads)
at the close of the year and see whether the detailed accounts of the transactions
tally with the balances in the ledger.
18. Analyse the trend of the current year vis-à-vis the previous four years in respect
of the followings:
a. Assets and Liabilities
b. Revenue Receipts
c. Tax Re...
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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