Determining the optimum mix of tests of internal controls, analytical procedures and substantive tests of detail for each component and for each specific Financial Audit objective, and related Compliance with Authority Audit objective and error condition; Performing the overall error evaluation; and Reporting the results of the audit. The auditors from each of the directorates are, in turn, responsible for: Providing advice to assist the central team to plan the audit; Reviewing the material received from the central team to Check audit programmes, forms and checklists reflect the optimum mix of tests for that particular Directorate and contain all the work required to obtain the required amount of overall assurance; Performing the audit work; and Reporting the results of the work, including individual errors and other significant matters, to the central team. In centrally led certification audit of the provincial government Financial Statements, the following (Planning Phase) forms of the Audit Working Papers Kit shall not apply during the certification audit work of the Directorate General of Audit Works Provincial: Materiality assessment form Expected aggregate error and planned precision form Audit risk assessment form Inherent risk assessment form Control risk assessment form Analytical procedures assurance form Source of audit assurance form
Check vouchers of POL. vehicle Rules 1969 Non obtaining of actual payee receipts Check cash book. Check payment vouchers. Rule 2.22 (i) PFR Vol- I Rule 8.5 of PFR Vol-I Non deposit of rent of canteen/shops/petrol pumps into govt. Treasuries. Check contract/auction of canteen. Check receipt account of rent. Check deposit challan. Rule 7 of Punjab Treasury Rules Non recovery/defective system of recovery on account of pension and commuted value from the reinstated employees. Check cash book. Check order for dismissed and reinstatement. Check deposit challan. dt. dt Non registration of newly purchased govt. Vehicles Check list of vehicles. Check registration book. Para 5 of the west Pakistan Govt. Staff Vehicle(Use & maintenance Rule 1969) Non auction of condemned vehicles/unserviceable spare part etc. Check list of vehicles. Check condemnation orders. FD Letter No. (A.A) 11-4/67, dated DFR Rules 1990) 15.18 of PFR Vol-I Non deposit of canteen rent into govt. Treasury Check auction register tender file. Check challan form verification by DAO. 4.1 of PFR Vol- I Loss of govt. Due to expiry of medicine Check DTL certificate from the department. Check stock register. Check Bin cards. 15.1 & 15.4 of PFR 4
articles. Check that wheat was stored as per instructions of the Department. Check that issue of wheat was made according to the priorities fixed by the Deptt. Check that incase of bardana and stock articles declared as unserviceable, such declaration was made after obtaining sanction from the competent authority. Check that handing and taking over of bardana and stock articles was made with the newly posted staff at the PR center. Check that items declared as unserviceable by the competent authority have been auctioned after observing codal formalities. Financial Power Rule 2006 15.18 & 15.21 (4) of PFR Vol.I Improper Book Keeping Physical inspection in respect of the repair of the godowns if so, may be made. Godown clearance report i.e. SF-26 may be checked. 6.23 Audit Programme -Finance Department Audit Entity: Audit Period: Date(s) Conducted: Material Objects for Integration: A05 Grants Subsidies and Write offs A04 Employee Retirement Benefits Audit Procedure Rule Ref Done By: WP Ref. Irregular procedure of Debt Check if debt conforms to Article 79 of Constitution and within limits prescribed by Legislation Check that all new loans have been reported to APPM
is lying un-disposed Non Recording Timber Form 7 Check that form 7 is complete in all respects and point out if any of information is missing. 15.4(A) of PFR Vol.I Deposit of Government Money realized from offender /Non return of surplus and dismantled material to store. Check that all amount received from the offenders etc. has been timely deposited and in full. 15.60 of Forest Manual Vol.III Un-authorized occupation of Forest area Check cases of encroachments not reported earlier. 2.4 (1) of forest Manual vol.I Cut conversion material (timber and firewood) Check that cut conversion material has been taken in form-6, sale depot register and stock register timber form-7 as per felling schedule and form-5. As per Felling Programme Forest operational Charges Check that rates applied for different forest operation have been charged according to Forest schedule rates 1974 and also check that whether the said operation was provided in annual plan of operation. 2.33 of PFR vol.I Development schemes and projects not according to PC1. Check that operations are carried out and rates charged according to provision of PC-I. As per PC-I 6.28 Audit Programme- Irrigation & Power Department AUDIT ENTITY: AUDIT PERIOD: Date (s) Conducted: Audit Procedure (Auditable record, check list) Rule Reference Done by WP Ref Blockade of Government Revenue due to of Tawan cases. Check Receipts Register of Tawan Cases. Check case files of Tawan Cases. Instructions issued by the Chief Engineer, Irrigation Works vide No. CE (IW)-11446/ 55/ R/57/30 of 25th February,1952 Non-realization of abiana on supply of canal water Section 36 of the Canal
Check Demand & Collection Register (Malguzari) of abiana Check Statement 33-C Rules, 1873 Non-levy of ten per cent surcharge on late payment of abiana Check Demand & Collection Register (Malguzari) of abiana Check Statement 33-C Check Treasury Challans Irrigation and Power Department Notification No SO (Rev) 2-19/86 dated 10th October 1993 Non-recovery of government dues after expiry of stay orders Check Demand & Collection Register (Malguzari) of abiana Check Statement 33-C Case files of the assesses along with stay orders issued by the Courts Clause 4-A of Article 199 of the Constitution of the Islamic Republic of Pakistan read with the Law Department’s Circular of 23rd August, 1989 Non-recovery of tawan from un-authorized cultivators of state land Check Demand & Collection Register of illicit cultivation of state land. Check Treasury Challans Section 28 of the Colonization of Government Land Act, 1912 read with section 114 (d) of the Land Revenue Act 1967 Non/short-realization of mutation fee Check record of oral mutation fee. Check Treasury Challans Check the implementation of Land Revenue Act, 1967 Section- 46 of the Land Revenue Act 1967, and Revenue Department Notification No. dated 29th June 2004 Non/short-realization of mutation fee on mortgage and inheritance Check record of oral mutation fee. Check Treasury Challans Revenue Department Notification No. of 29th June 2004 Short-realization of mutation fee due to irregular transfer of urban land through oral mutation Check record of oral mutation fee Check Treasury Challans Section-17 of the Registration Act 1908 & 54 of Transfer of Property Act 1882, Board of Revenue Punjab memo No.
1714-2003/813-ST-I dated 28.07.2003 Non-Production of auditable record of Mutation fee and Capital Value Tax for the period 2007-08 Article 12 & 14 of the Auditor General Of Pakistan (Function Powers and terms & Condition of Services) Ordinance, 2001 Non-short recovery of agricultural income tax Check Demand & Collection Register Agricultural Income Tax Check Treasury Challans Punjab Agricultural Income Tax Rules 1997 Non –realization of Capital Value Tax on oral mutation Check record of oral mutation Check Treasury Challans Circular No.2 of the Central Board of Revenue Islamabad, issued vide dated 1st July 2006 Short-realization of stamp duty & registration fee due to under valuation of assets. Check registration Book-I to Book-IV Check registration fee Book Check Treasury Challans Check implementation of valuation table issued by the District Collector Check implementation of Stamp Act, 1899. Article 23(b), 31(b) and 33(b) of schedule-I to the Stamp Act, 1899 and Section 27-A of the Act, ibid. Non-realization of Capital Value Tax on transfer of urban immovable properties. Check registration Book-I to Book-IV Check Treasury Challans of Capital Value Tax Check implementation of Stamp Act, 1899. Circular No.2 of the Central Board of Revenue Islamabad, issued vide dated 1st July 2006 Short-realization of stamp duty & registration fee on lease deeds. Check registration Book-I to Book-IV Check registration fee Book Check Treasury Challans Check implementation of Stamp Act, 1899. Article 35(a)(iii), (iv) & (c)(ii) of Schedule-I of the Stamp Act, 1899 and Section 78 of Registration Act 1908. Short-realization of stamp duty and registration fee on mortgage and redemption deeds due to application of incorrect rate. Board of Revenue Notification No. dated 10th Jan, 2004, and
Check registration Book-I to Book-IV Check registration fee Book Check Treasury Challans Check implementation of Stamp Act, 1899. Punjab Finance Act, 2006 Short-realization of stamp duty and registration fee on conveyance deeds. Check registration Book-I to Book-IV Check registration fee Book Check Treasury Challans Check implementation of valuation table issued by the District Collector Check implementation of Stamp Act, 1899. Article 23(b), 31(b) and 33(b) of schedule-I to the Stamp Act, 1899 Irregular registration of time bar document without charging fine. Check registration Book-I to Book-IV Check implementation of Stamp Act, 1899. Section-23 of the Registration Act, 1908 and Section 25 of the Act ibid. Serious irregularity by using stamp papers in more than one document. Check registration Book-I to Book-IV Check Treasury Challans Check implementation of Stamp Act, 1899. Section 13 of the Stamp Act, 1899 Short-realization of stamp duty and registration fee due to misclassification of deeds. Check registration Book-I to Book-IV Check registration fee Book Check Treasury Challans Check implementation of Stamp Act, 1899. Section -2 (10) of the Stamp Act, 1899 and article 23 to the schedule of Stamp Act. Embezzlement of government revenue due to non deposit of collected registration fee. Check registration Book-I to Book-IV Check registration fee Book Check Treasury Challans Check implementation of Stamp Act, 1899. Table of fees given in the Registration Act 1908 and rule 7(1) of Subsidiary Treasury Rules. 6.30 Audit Programme- Excise & Taxation Department AUDIT ENTITY: AUDIT PERIOD: Date (s) Conducted: Audit Procedure (Auditable record, check list) Rule Reference Done by WP Ref
Property Tax was lying un-recovered from state owned organizations Check Survey Register Check PT-I Check Demand & Collection Register (PT-8 Register) Check the implementation of provisions of The Punjab Urban Immoveable Property Tax Act, 1958. Section 3(2) of the Punjab Urban Immovable Property Tax Act, 1958 read with section 4(a) and (b) of the Act Non – recovery of arrears of Property Tax Check Demand & Collection Register (PT-8 Register) Check the implementation of provisions of The Punjab Urban Immoveable Property Tax Act, 1958 Section 16 of the Punjab Urban Immovable Property Tax Act, 1958 read with rule 19 of the Punjab Urban Immovable Property Tax Rules, 1958 Failure to recover property tax due to non-carrying forward of arrears Check Demand & Collection Register (PT-8 Register) Check the implementation of provisions of the Punjab Urban Immoveable Property Tax Act, 1958 Rule 15 of The Punjab Urban Immovable Property Tax Rules, 1958. Failure to recover property tax due to grant of exemption Check Survey Register Check PT-I Relevant case files of assesses Check Demand & Collection Register (PT-8 Register) Check the implementation of provisions of the Punjab Urban Immoveable Property Tax Act, 1958. Section-4 of the Punjab Urban Immovable Property Tax Act, 1958 Failure to recover property tax due to of property units Check Survey Register Check PT-I Check Demand & Collection Register (PT-8 Register) Check the implementation of provisions of the Punjab Urban Immoveable Property Tax Act, 1958. Section-3 of the Punjab Urban Immovable Property Tax Act, 1958 Failure to recover property tax due to computational error Check Survey Register Section 3 of the Punjab Urban Immovable Property
Check Demand & Collection Register of Goods Forwarding Agencies Check Treasury Challans Check case files of Goods Forwarded Agencies. Loss of Government Revenue due to issuance of illegal NOC of expired rout permits Check Demand & Collection Register of route permit Check the record of adhesive stamps Check case files of rout permits Section 34(1) (b) and section 60 of the motor Vehicles Ordinance, 1965 read with rules 64(2), rules 85 and rule 91 of the Motor Vehicles Rules, 1969 Non-realization of license fee from bus body building workshops Check Demand & Collection Register of Bus Body Builders Check Treasury Challans Check relevant case files of Bus Body Builders. Rules 197 of the Motor vehicles Rules, 1969 read with Transport Department’s notification No of 22nd July, 1996 Countless Loss of Government Revenue due to unlawful cancellation of expired route permits Check Demand & Collection Register of route permit Check the record of adhesive stamps Check case files of rout permits Section 34 (1) (b) and Section 60 of the Motor Vehicles Ordinance, 1965 read with rules 64 (2), 85 and 91 of the Motor Vehicles Rules, 1969
4.12 Listing Key Contacts. P S-R 4.13 Listing Significant Audit Areas. P S-R A Updating determination of components. P R 4.14 Listing Significant Accounting Policies. P R Update and review of Significant Accounting policies. P R Review and Sign Off of all the forms within the Permanent File. R A 8.4 Key Tasks and Responsibilities: Audit Planning Phase Guideline reference TASKS RESPONSIBILITIES AO/Assistant Director Deputy Director Director Director General 5.4 Determining Audit objectives and scope. P 5.5 Listing/ Updating Points for attention at next audit. P S R 5.6 Preparing/Issuing Entity communication letter. P R A 5.7 Preparing Audit planning memorandum. P R 5.8 Revising Memorandum on post-planning changes. P R 5.9 Scheduling Important dates. P R 5.10 Preparing Tour Program. P S R A 5.11 Pursuing Information requested from entity officials. P S 5.12 Preparing Materiality assessment form P R A 5.13 Computing Expected aggregate error and planned precision form. P R
5.14 Preparing Audit risk assessment form. P R 5.15 Preparing Inherent risk assessment form. P R 5.16 Developing Internal control questionnaire - controls for overall environment. P R 5.17 Documentation of the internal control questionnaire – general computer controls. P R 5.18 Documenting Internal control questionnaire – application controls. P R 5.19 Developing Control risk assessment form. P R 5.20 Documenting Analytical procedures assurance form. P R Updating optimum combination of procedures. P R 5.21 Documenting Source of audit assurance form. P R 5.22 Listing all applicable laws and regulations. P S R 5.23 Documenting and Updating Sample selection checklist. P S R 5.24 Preparing High value item selection form. P R 5.25 Preparing Key item selection form. P R 5.26 Computing Sample sizing for tests of internal control. P R 5.27 Calculating Sample size for substantive tests of details. P R
5.28 Documenting Checklist of accounting estimates to be reviewed. P R 5.29 Recording Points for attention at next audit. P S R 5.30 Documenting Audit planning checklist. P R A 8.5 Key Tasks and Responsibilities: Audit Execution Phase Guideline reference TASKS RESPONSIBILITIES AO/Assistant Director Deputy Director Director Director General 6.4 Documenting Summary of Analytical Review Procedures Performed. P R 6.5 Documenting Details of Analytical Review Procedures Performed. P S R 6.6 Documenting Internal Control Questionnaires. P R 6.7 Documenting Internal Control Deviations Form. P R 6.8 Preparing Internal Control Deviations Summary. P R 6.9 Preparing Compliance Summary. P R 6.10 Documenting Substantive Tests of Accounting Estimates. P R 6.11 Identifying and listing Errors in Accounting Estimates. P R 6.12 Documenting Substantive Test Sample Summary for each Audit Program. P S R
6.13 Preparing Substantive Test of High Value/Key Items – Summary. P R 6.14 Documenting Details of Errors in Samples, High Value Items and Key Items. P R 6.15 Conducting Exit Interviews. P S 6.16 Updation of Audit Steps given in the Audit Programmes, if needed. P R S 6.16 Execution of Audit Steps as per the Audit Program P P-S S-R Ascertaining Execution of relevant Audit Programs P P-S S 8.6 Key Tasks and Responsibilities: Audit Evaluation & Reporting Phase Guideline reference TASKS RESPONSIBILITIES AO/Assistant Director Deputy Director Director Director General 7.4 Documenting Internal Control Weaknesses – Impact Analysis. P R 7.5 Calculating Analytical Procedure Thresholds. P R S 7.6 Documenting Evaluation of Analytical Procedures. P R 7.7 Evaluating Internal Control Deviations. P R 7.8 Conducting Substantive Tests Evaluation – Projectable Errors from Sample. P S R 7.9 Documenting Substantive Tests Evaluation – Errors. P S-R 7.10 Calculating Substantive Tests Evaluation – P S-R
Violations and internal control deviations found. 7.15,7.16,7.18 Ensuring tools for the auditor’s opinions and statements are used. P S R 7.17 Ensuring Documentation of Audit Completion Checklist. P R-S A 7.21 Reviewing the Quality Assurance Checklist. * P R A *The Comprehensive Quality Assurance Checklist present in the Audit Working Papers Kit covers all the phases of audit. This checklist is the master guide for assuring the quality of audit processes throughout the audit cycle.