Introduction 1.1
Items of works to be test checked and drawal of programmes 1.2
Composition of party 1.3
Duties/distribution of duties 1.4
Duration/periodicity of internal check 1.5
Selection of month account to be test checked 1.7
Memos of Special points 1.9
Responsibilities of the Inspecting Officer 1.11
Report of units inspected 1.12
Annual review of test check 1.13

Appendix - I : Cycle register for drawal of programmes

Appendix – II : Distribution of duties between Accounts Officer,

Jr. A.O. and Sr./Jr. Accountant

Chapter - II : General guidelines for investigation of records

1. Checking of tenders 2.1

2. Scrutiny of C.T.E. Report 2.2

3. Scrutiny of works abandoned midway 2.3

4. Delay in settlement of final kills 2.4

5. General examination by the A.C. 2.5

6. Register of sale of tender forms 2.6

7. Register of opening tenders – Check 2.7

8. Scrutiny of indents 2.8

9. Scrutiny of road metal returns 2.9

10. Scrutiny Register of Special Tools & Plants 2.10

11. Scrutiny of transfer entries 2.11

12. Scrutiny of register of Misc. Recoveries 2.12

13. Scrutiny of Divisional CTE’s register 2.13

14. Scrutiny of PAO ( NH )’s Memos 2.14

15. Scrutiny of interest bearing securities 2.15

16. Scrutiny of schedule of rates 2.16

17. Examination of records relating to works , Muster Rolls 2.17.1

18. Scrutiny of Work charged estt. bills 2.17.2

19. Scrutiny of measurement books 2.17.3

20. Scrutiny of review of measurement books, by the Divisional Acctt. 2.17.4

21. Scrutiny of Standard MBs 2.17.5

22. Check of contract documents 2.17.6

23. Scrutiny of tenders and comparative statements 2.17.7

24. Scrutiny of register of agreements 2.17.8

25. Scrutiny of register of work orders 2.17.9

26. Scrutiny of Contractor’s ledger and register of contractor’s bills 2.18.1

27. Scrutiny of works abstracts 2.18.2

28. Scrutiny of register of works 2.18.3

29. Scrutiny of MAS Accounts 2.18.4

30. Scrutiny of register of sanctioned estimates 2.18.5

31. Rush of expenditure in March 2.19

32. Scrutiny of Lump-sum contracts 2.20

Chapter – III : Procedure for detailed analysis of selected works

1. Examination/analysis of selected work 3.1

2. Scrutiny of accepted/rejected tenders 3.2

3. Scrutiny of agreements 3.3

4. Scrutiny of bills paid 3.4

5. Checking of materials recovery statements 3.5

6. Scrutiny of contractor’s ledger 3.6

7. Checking of work-charged estt. payments. 3.7

8. Scrutiny of extra and substituted items 3.8

Technical inspection of works by superior Officer-

Reports to be seen 3.9

10. Scrutiny of site order book 3.10

11. Scrutiny of progress of work as per provision of contract 3.11

12. Physical performance 3.12

Chapter – IV : Test check of the accounts of the selected month

1. Checking of unvouched charges 4.1

2. Checking of vouched charges 4.2

3. Checking of charges relating to stock 4.3

4. Checking transfer entries involving rectification of errors 4.4

5. Examination of works abstracts 4.5

6. Scrutiny of other selected entries 4.6

Chapter – V : Drafting and issue of inspection reports

1. General Form of inspection report 5.1

2. Reference to rough inspection reports 5.2

3. Discussion of reports with the Divisional Officer 5.3

4. Dropping of old observations. 5.4

5. Maintenance of register of important points 5.5

6. Objection Book 5.6

[ SCOPE OF IA OF NH ] [ CONTENTS ] [ CHAPTER 1 ] [ CHAPTER 2 ] [ C H A P T E R 3 ] [ C H A P T E R 4 ] [ C H A P T E R 5 ] NEXT

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