Best Practice Guide Lines AUDIT OFFICES
EDP SECTION USE OF V L C IN AUDIT – BUDGET AND APPROPRIATION MODULE – Book Module – DEPARTMENTAL COMPILATION MODULE – Budget and Appropriation Module (Part – II )
Book Module Preparation of Chapter – I Use of VLC in Local Audit I T AUDIT VARIOUS WINGS.OF ALL AUDIT OFFICES (EXCEPT COMMERCIAL) Annual Audit Plan
Annual Audit Programme of units Compilation of Manuals & Guard files Supervision of Audit Parties Working Papers & documentation of Audit Parties Reporting Audit of Certification of EAPs PDP / DP Register
DPs and material for Audit Reports Receipt Audit ( SRA/ CRA /DT ) Wing DIRECT TAXES AUTONOMOUS BODIES General Quality of audit output Discussion of Audit Para by PAC
AUDIT OF PANCHAYAT RAJ INSTITUTIONS AND URBAN LOCAL BODIES States where the TGS has not been Entrusted to C & AG – – Andhra Pradesh, Gujarat, Punjab, Haryana, Himanchal Pradesh, Arunachal Pradesh, Tripura and Goa
States where the TGS has been entrusted to C & AG – – Assam, Manipur, U.P., M.P., Chattisgarh, Uttaranchal, Karnataka, Tamil Nadu, Kerala, Orissa, Rajasthan, Maharashtra, and Sikkim States where the Examiner Local Fund is under the AsG with separate LAD cadre – – Bihar, Jharkhand and West Bengal