{"id":54,"date":"2013-08-08T20:45:27","date_gmt":"2013-08-08T20:45:27","guid":{"rendered":"http:\/\/www.club4ca.com\/formats\/?p=54"},"modified":"2022-06-28T07:11:07","modified_gmt":"2022-06-28T07:11:07","slug":"practical-approaches-to-audit-of-governmental-agencies","status":"publish","type":"post","link":"https:\/\/www.club4ca.com\/formats\/audit\/practical-approaches-to-audit-of-governmental-agencies\/","title":{"rendered":"Practical Approaches to Audit of Governmental Agencies"},"content":{"rendered":"<div><strong>It is my attempt to share with all my professional colleagues some practical approaches to audit of Governmental Agencies.<\/strong><\/div>\n<div>\n<p align=\"center\"><b><i><span style=\"text-decoration: underline;\">Practical Approach to Audit of Government Agencies<\/span><\/i><\/b><b><i><\/i><\/b><\/p>\n<p><b>\u00a0<\/b><\/p>\n<div>\n<table cellspacing=\"0\" cellpadding=\"0\" align=\"left\">\n<tbody>\n<tr>\n<td align=\"left\" valign=\"top\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>Basically, Government Agencies receives Grant in Aid from the Central\/State Govt. for their Operations &amp; Day to Day activities, Auditor\u2019s first Role evolves here only Generally the manner &amp; mode of usage is prescribed with the of each &amp; every installment of Fund so received by agencies, thus this constitutes the First part of the work of an Auditor i.e. <b>Proper Utilization of Funds so granted<\/b>, things that require Special Attention in this regard are enumerated hereunder:-<\/p>\n<ul>\n<li>At the period end an Auditor shall Examine the Fund Received during that Period is expended in the Ratio\/Manner prescribed by the Higher Authorities &amp; the Expenditure under any head if exceeds the Budget so allotted by it, whether proper ratification is obtained or not.<\/li>\n<\/ul>\n<p><i>Things Useful in this regard: &#8211; Receipts &amp; Payments A\/cs, Utilization Certificates.<\/i><\/p>\n<ul>\n<li>Identify any Idle\/ Blocked Funds in the non operating Bank Accounts\/Activities &amp; Schemes.<\/li>\n<\/ul>\n<p><i>Things Useful in this regard: &#8211; Bank Statements, Bank Reconciliation Statement.<\/i><\/p>\n<ul>\n<li>While Auditing the Funds disbursed check that no additional funds are Disbursed to the Lower Hierarchical Offices without obtaining the Utilization Certificate(s) of the Previous Funs Sanctioned.<\/li>\n<\/ul>\n<p><i>Things useful in this regard: &#8211; A summary sheet of Total Funds disbursed to be verified with the Utilization Certificate available with it.<\/i><\/p>\n<ul>\n<li>Transfer of Funds from one Activity\/Scheme to other should be treated as Unsecured Loans &amp; Advances, &amp; such transfer should be backed by Authority of Eligible Official, viz. Generally Collector\u2019s Permission is required for transfers above 5 Lakhs. Thus Funds Transfers should be watched vigilantly for classification of Assets, i.e. not treating Loans as just Advance.<\/li>\n<\/ul>\n<p><i>Things useful in this regard: &#8211; Bank Statement<\/i> &amp; Cash Book.<\/p>\n<p><b>Second Part<\/b><\/p>\n<p><b>Advance Adjustment<\/b><\/p>\n<p>Government Agencies generally receives Advance funds for the Infrastructural Developments like Constructions of Buildings\/Offices &amp; any Structure attached to existing one, thus while auditing the same needs special attention , point wise checks are mentioned hereunder:-<\/p>\n<ul>\n<li>Utilization Certificates of each &amp; every work should be prepared &amp; stored safely &amp; the same should be complete in all regards such as:-<\/li>\n<\/ul>\n<p>a)\u00a0\u00a0\u00a0\u00a0\u00a0 Details of Funds Disbursed &amp; Work Completion, [for this use the Engineer\u2019s Completion Certificate &amp;Summary of Funds disbursed from the H.O.];<\/p>\n<p>b)\u00a0\u00a0\u00a0\u00a0\u00a0 The Difference between Funds Disbursed &amp; Work Completion (if Positive i.e. W.C. is less than F.D.) is meant for Recovery from the Constructing Agency (normally Gram Panchayats), the amount of recovery should be appropriately disclosed in the reports;<\/p>\n<p>c)\u00a0\u00a0\u00a0\u00a0\u00a0 Name, Signature of all concerned officers &amp; Date of Sanction should be mentioned in the UC.<\/p>\n<ul>\n<li>Adjustment should be done of Amount lower of Amount Sanctioned\/Funds Disbursed or Work Completion (as mentioned in the Completion Certificate issued by Civil Engineers).<\/li>\n<\/ul>\n<p><b>Third Part<\/b><\/p>\n<p><b>Statutory Requirements<\/b><\/p>\n<p>It\u2019s the General point at which maximum Govt. Offices fumbles &amp; here the role of an Auditor becomes important to avoid unnecessary Penalties, Interest, and Legal Suits etc. Areas where the Auditor can point some irregularities are:-<\/p>\n<ul>\n<li><b><span style=\"text-decoration: underline;\">Regarding Registration of Societies-<\/span><\/b> It should be noted that every society (whether Govt. or Private) operating in a given state is required to get itself registered under the State\u2019s Societies Registration Acts (applicable in some states) &amp; follow the regulations prescribed therein, like in Madhya Pradesh under section 27, 28 of the M.P. Society Act,1973 audited accounts needs to be submitted and likewise in other States, Common Checks pertaining to the above are as under:-<\/li>\n<\/ul>\n<p>a)\u00a0\u00a0\u00a0\u00a0\u00a0 Registration obtained or not;<\/p>\n<p>b)\u00a0\u00a0\u00a0\u00a0\u00a0 Final Statements submitted in due time or not;<\/p>\n<p>c)\u00a0\u00a0\u00a0\u00a0\u00a0 Payment of due Charges\/Taxes in stipulated time period.<\/p>\n<ul>\n<li><b><span style=\"text-decoration: underline;\">Regarding Income Tax Compliance-<\/span><\/b> This is the Area in which maximum irregularities are noticed, thus this area needs special attention of an Auditor so that the lacunas can be unearthened like:-<\/li>\n<\/ul>\n<p>a)\u00a0\u00a0\u00a0\u00a0\u00a0 TDS is deducted at proper Rate wherever applicable &amp; the same is deposited before the due dates &amp; TDS return is filed at specified intervals &amp; the certificates in Form 16\/16A are delivered to respective deductees within the stipulated time period;<\/p>\n<p>b)\u00a0\u00a0\u00a0\u00a0\u00a0 Tax is deducted on the whole amount (i.e. inclusive of Service Tax) &amp; not just on the Principal Amount payable [Except in case of Rent (Sec. 194I)], {CBDT circular 4\/2008};<\/p>\n<ul>\n<li><b>Other Miscellaneous Statutory<\/b> duties-<\/li>\n<\/ul>\n<p>a)\u00a0\u00a0\u00a0\u00a0\u00a0 PF &amp; Insurance deducted is deposited in time period prescribed or not &amp; the Yearly returns thereon are timely &amp; completely filed;<\/p>\n<p>b)\u00a0\u00a0\u00a0\u00a0\u00a0 VAT Act &amp; its procedures needs to be followed properly;<\/p>\n<p>c)\u00a0\u00a0\u00a0\u00a0\u00a0 State\u2019s Professional Tax requirements needs to be fulfilled duly.<\/p>\n<p><b>\u00a0<\/b><\/p>\n<p><b>Fourth Part<\/b><\/p>\n<p><b>Expenditure Audit<\/b><\/p>\n<p>Most of the Government Agencies generally have no Income or a meager amount of it, thus the major area that constitute the Audit Plan is the Audit of\u00a0 Expenditure\/Payments, Points to ponder while Auditing of Expenditure are as follows:-<\/p>\n<ul>\n<li>All the Payments of Expenditure should be made only after Acquiring Services\/Products, i.e. <b>Advance payments<\/b> to Outsiders <b>should be avoided<\/b>, &amp; if given proper record of this should be kept.<\/li>\n<li>Strict watch should be kept on payment of expenditure, as regards double payment &amp; double recording in Cash book.<\/li>\n<li><b>Procurement Procedures<\/b> laid down by Policy Framing Authority should be duly followed, each and every conditions specified in procedure should be fulfilled (Eg. Procurement of Grocery should be made from Registered Dealers only or Open Tenders to be called for Expenditure exceeding ceiling limit of (say) Rs.50, 000 etc.).<\/li>\n<li>Advance given to Staff for Payment of Expenses on behalf of the Agencies should be adjusted properly &amp; if it remains unadjusted at period end then it should be properly disclosed in the Financial Statements.<\/li>\n<li><b>Vouching:-<\/b> All the Expenses that are Incurred at the offices should be duly supported with all relevant documents such as Orders, Bills, Quotations (Price Estimates from at least 3 different parties) &amp; Tenders (wherever required), the above mentioned documents should be present in the Voucher File even in case of a Single penny, things to look at while vouching :-<\/li>\n<\/ul>\n<p>\u00fc\u00a0 Vouchers should be passed by Appropriate Authority &amp; the Amount so paid is within his\/her delegated powers;<\/p>\n<p>\u00fc\u00a0 Bills should be made \u201cPakka\u201d \u00a0&amp; bills on Simple Paper should be reported;<\/p>\n<p>\u00fc\u00a0 Date &amp; Amount of Bill &amp; that of Cash Book;<\/p>\n<p>\u00fc\u00a0 Rate of Quotation passed &amp; the Bill;<\/p>\n<p>\u00fc\u00a0 Payment mode (Generally through A\/c Payee Cheques, though Cash Payments are permissible to a certain limit prescribed);<\/p>\n<p>\u00fc\u00a0 Recording &amp; Posting of the Expenses should be done in proper way in the applicable Account Heads only as there are Budgets allotted from which any exceeding expenses shall be reported [if no ratification obtained]<\/p>\n<p>\u00fc\u00a0 \u00a0Penalty paid (if any) on delayed deposition of Telephone &amp; Electricity Dues should be noted;<\/p>\n<p>\u00fc\u00a0 In Case of Procurement of Services, description of Services provided should be mentioned in the Invoices, as this would help in proper bifurcation of the expenses in the applicable heads.<\/p>\n<p>Any deviation from the above mentioned checks shall form part of the Audit Report.<\/p>\n<p><b>\u00a0<\/b><\/p>\n<p><b>Fifth Part<\/b><\/p>\n<p><b>Record Keeping<\/b><\/p>\n<p><b>\u00a0<\/b><\/p>\n<p>Generally it is seen that Maintenance of Books of Accounts &amp; Other Records (Voucher File, Advance Registers etc.) is very poor or not up to the mark, things that require attention of an Auditor are:-<\/p>\n<ul>\n<li>Regarding Cash Book Maintenance:- Common Checks-<\/li>\n<\/ul>\n<p>a)\u00a0\u00a0\u00a0\u00a0\u00a0 It should be updated daily;<\/p>\n<p>b)\u00a0\u00a0\u00a0\u00a0\u00a0 Properly balanced at the end of each day;<\/p>\n<p>c)\u00a0\u00a0\u00a0\u00a0\u00a0 No <i>Overwriting<\/i> should be there;<\/p>\n<p>d)\u00a0\u00a0\u00a0\u00a0 No Left <i>Blank Pages<\/i>;<\/p>\n<p>e)\u00a0\u00a0\u00a0\u00a0\u00a0 <i>Use of Pencils shold not be allowed <\/i>in writing Books of Accounts;<\/p>\n<p>f)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Duly verified &amp; Signed by Responsible Authority.<\/p>\n<ul>\n<li>Same checks apply to Ledger maintenance also.<\/li>\n<li><b>Voucher File<\/b>:- Vouchers should Arranged properly (duly numbered, Arranged in Chronological Order, All the Documents such as Bills, Orders, Quotations &amp; Tenders relating to a particular expense should be kept at single place).<\/li>\n<li>Along with the above mentioned Primary Records supplementary records such as Cheque Book Issue Register, Advance Given Register and Stock Register etc. should also be kept properly.<\/li>\n<\/ul>\n<p>Hope that you had been informed with the Glimpse of a Government Audit from the above article, as the actual working has dimensions which neither can be written down nor be explained which can be experienced only when you jump into the Actual Arena, wishing you best of luck for the assignment.<\/p>\n<p class=\"entry-title\"><a title=\"Permalink to Sample Letter to Request Information from a Government Agency\" href=\"https:\/\/www.club4ca.com\/formats\/letter-formats\/letter-to-request-information-from-a-government-agency\/\" rel=\"bookmark\">Letter to Request Information from a Government Agency<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>It is my attempt to share with all my professional colleagues some practical approaches to audit of Governmental Agencies. Practical Approach to Audit of Government Agencies \u00a0 Basically, Government Agencies receives Grant in Aid from the Central\/State Govt. for their Operations &amp; Day to Day activities, Auditor\u2019s first Role evolves here only Generally the manner &amp; mode of usage is prescribed with the of each &amp; every installment of Fund so received by agencies, thus this constitutes the First part of the work of an Auditor i.e. Proper Utilization of Funds so granted, things that require Special Attention in this<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[66],"class_list":["post-54","post","type-post","status-publish","format-standard","hentry","category-audit","tag-audit-of-governmental-agencies"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Practical Approaches to Audit of Governmental Agencies - CA CLUB<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.club4ca.com\/formats\/audit\/practical-approaches-to-audit-of-governmental-agencies\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Practical Approaches to Audit of Governmental Agencies - CA CLUB\" \/>\n<meta property=\"og:description\" content=\"It is my attempt to share with all my professional colleagues some practical approaches to audit of Governmental Agencies. 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Practical Approach to Audit of Government Agencies \u00a0 Basically, Government Agencies receives Grant in Aid from the Central\/State Govt. for their Operations &amp; Day to Day activities, Auditor\u2019s first Role evolves here only Generally the manner &amp; mode of usage is prescribed with the of each &amp; every installment of Fund so received by agencies, thus this constitutes the First part of the work of an Auditor i.e. Proper Utilization of Funds so granted, things that require Special Attention in this","og_url":"https:\/\/www.club4ca.com\/formats\/audit\/practical-approaches-to-audit-of-governmental-agencies\/","og_site_name":"CA CLUB","article_published_time":"2013-08-08T20:45:27+00:00","article_modified_time":"2022-06-28T07:11:07+00:00","author":"Sara Mathur","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Sara Mathur","Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.club4ca.com\/formats\/audit\/practical-approaches-to-audit-of-governmental-agencies\/#article","isPartOf":{"@id":"https:\/\/www.club4ca.com\/formats\/audit\/practical-approaches-to-audit-of-governmental-agencies\/"},"author":{"name":"Sara Mathur","@id":"https:\/\/www.club4ca.com\/formats\/#\/schema\/person\/e98b26a37c05e27e143c6a39d0fa965a"},"headline":"Practical Approaches to Audit of Governmental Agencies","datePublished":"2013-08-08T20:45:27+00:00","dateModified":"2022-06-28T07:11:07+00:00","mainEntityOfPage":{"@id":"https:\/\/www.club4ca.com\/formats\/audit\/practical-approaches-to-audit-of-governmental-agencies\/"},"wordCount":1411,"commentCount":0,"keywords":["Audit of Governmental Agencies"],"articleSection":["Audit"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.club4ca.com\/formats\/audit\/practical-approaches-to-audit-of-governmental-agencies\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.club4ca.com\/formats\/audit\/practical-approaches-to-audit-of-governmental-agencies\/","url":"https:\/\/www.club4ca.com\/formats\/audit\/practical-approaches-to-audit-of-governmental-agencies\/","name":"Practical Approaches to Audit of Governmental Agencies - 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