OFFICE OF CHIEF CONTROLLER OF ACCOUNTS

MINISTRY OF SURFACE TRANSPORT

GOVERNMENT OF INDIA

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1. CHECKING OF UNVOUCHED

During test check of the accounts of the selected month, all unvouched cash and transfer entry charges as shown in the schedule dockets should be checked in detail. It should be seen that :-

1. there is on record a voucher correct in all respects in support of each item of expenditure for which a voucher is not required to be submitted to audit and which appears in cash book and transfer entry book,
2. the charge is in order;
3. It is traceable into the schedule docket concerned.
4. But in the schedule docket there are no items treated as unvouched charges which should not have been so classed, and
5. The vouchers were checked by the Divisional accountant at the proper time and duly cancelled.

4.2 CHECKING OF VOUCHED CHARGES

The checked vouchers should examined to see that (i) the quantities paid for are traceable with the supporting details in the record of measurement quoted in the voucher (ii) in each case the record measurement itself is in order and (iii) the rates at which several items of work or supply shown in a voucher were paid for are in accordance with the terms and conditions of the relevant agreement, order etc . ( iv ) the terms and conditions of the agreement had been duly sanctioned by competent authority before the liability was incurred, and that the agreement is in order.

4.3 CHECKING OF CHARGES RELATING TO STOCK

In the case of vouchers and transfer entries of the selected month affecting the accounts of works, it should be seen that the charges or credits actually pertain to works of National Highways and these are correctly shown in the contractors ledger or the materials account concerned. If any charge relates to collection of road metal, the corresponding entries in the Road metal returns should be traced.

4. TRANSFER ENTRIES INVOLVING RECTIFICATION OF ERRORS

The examination of all the transfer entries made during the selected month, involving rectification of errors should be directed to see that the rectification was necessary and in order, and the original error does not disclose a defect in the system of accounting or indicate any financial irregularity.

5. EXAMINATION OF WORKS ABSTRACTS

The works abstracts should be checked with the total charges on each works as shown in the respective schedule dockets to see that the charges agree. It should also be seen that the works abstracts have been correctly prepared and signed by the Divisional Accountant and Divisional Officer and posted in the register of works and the entries in the works register are reviewed by the Divisional Officer.

6. SCRUTINY OF OTHER SELECTED ENTRIES

A number of selected entries should be compared with the corresponding entries in the original accounts taken from the main office in order to verify the correctness and genuineness of the entries in the office copy of the monthly account and the supporting register and office copies of schedules.

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Last modified: September 11, 2000

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O/O Chief Controller of Accounts.