Presentation on theme: "Sarva Shiksha Abhiyan, Haryana Internal Audit In compliance to para-100 of Manual on Financial Management and Procurement, SSA Haryana has set up internal."— Presentation transcript:
Sarva Shiksha Abhiyan, Haryana Internal Audit In compliance to para-100 of Manual on Financial Management and Procurement, SSA Haryana has set up internal audit wing consisting of 1 Audit Officer, 2 Section Officers and 2 Accountants. SIS Haryana has introduced Internal Audit System and strengthened internal check to ensure proper utilization of funds as required vide Para 100.3 of the Manual Discrepancies noticed in the internal audit are reported to SPD and record of all internal audit reports is kept in the Internal Audit Unit and pursued to finality as provided in para 100.9 of the Manual. There are 20 districts and 119 blocks out of which audit of 18 district offices and 42 block offices conducted during the year 2006-07. 8 district offices have been audited for the year 2007-08 and Accounts Officers of districts have been directed to audit the accounts of BRC’s and VEC’s/VCC’s.
The following record is checked during the internal audit: Cash book Ledger Journal Register of advances Cheque issue register Bank Pass Book Bank reconciliation statement Stock register Fixed assets register Dispatch/Stamp register TA check register Monthly accounts of receipts and payments Vouchers Sanctions/documents related to expenditure. Procurement of procurement made as mentioned in the Manual of Financial Management and Procurement. Utilization of various grants. Timely adjustment of advances. Competency of officers incurring expenditure.