Amount of annual scholarship Amount of monthly payment Remarks on the performance of the student 6.20 Disbursements- Educational Stipends (Technical) Audit Entity: Audit Period: Date(s) Conducted: Audit procedure Rule ref: Done By WP Ref Obtain the list of Mustahiq students showing the amount disbursed to them. Check that the local Zakat committee has determined the Istehqaq. Check that the ages of beneficiaries were between 18 to 35 years. Check that the beneficiaries are unemployed. Check that students possessed minimum qualification in order to be eligible for admission in the training course of the training institute (by whatever name called) within each province. Check that the payment was made to each beneficiary not more than the prescribed amount. Check that the payments made to beneficiaries were through cross cheques by the respective MORA (Technical) scholarship committee. Check that one time grant of Rs. 5,000 was paid to each student after the successful completion of the training course. that the name of the Institute is enlisted with the provincial Zakat administration. Chapter 3 of of Zakat by Central Zakat Council
Permanent address Name of Zakat Committee which certifying Istehqaq Istehqaq certificate number Amount of annual scholarship Amount of monthly payment Remarks on the performance of the student Check that the accounts of miscellaneous expenditure grant (Food, accommodation and clothing) are maintained in a separate register. 6.22 Disbursements- Health Care Audit Entity: Audit Period: Date(s) Conducted: Audit procedure Rule ref: Done By WP Ref Check that the title of account is in the name of Health Welfare Committee concerned and ensure that the account is being operated by the authorized persons only. that the Local Zakat Committee concerned has determined Istehqaq or Health Welfare Committee. Check the amount of cash which was provided on account of Zakat Funds for the purpose of medical treatment. Check that the ceiling of Rs. 2,000 in case of outdoor patient and Rs. 3,000 in case of indoor patient was observed during treatment. Check that the approval of Health Welfare Committee of the hospital is found for medical treatment higher than the prescribed ceiling. Chapter 5 & 6 of of Zakat by Central Zakat Council
4.6 Gathering and updating financial & Operational background Information. P S R Documenting the Background Information. P S-R 4.7 Listing all the possible Auditable Locations. P R 4.8 Listings of names address and account no of all Bank Accounts in the name of Entity. P R 4.9 Documentation and Listing Authorized Signatories. P R 4.10 Listing External Factors related to performance of the operational activities of an auditee. P R 4.11 Listing the accounting records maintained by the auditee. P R Development of a brief description of the accounting system used by the auditee. P R 4.12 Listing Key Contacts. P S-R 4.13 Listing Significant 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 A= Approve, R= Review, S=Supervise, P=Perform
8.4Key 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 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
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 A= Approve, R= Review, S=Supervise, P=Perform
8.6 Key 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 Evaluation – Summary. P S-R 7.11 Documenting Achieved Level of Assurance Form. P R 7.12 Evaluating in Each Component. P R S 7.13 Summarising and preparing Overall Error in Financial Statements. P R S 7.14 Documenting Violations. P P-S R 7.15 Drafting Checklist of Management Representation Letter. P S R 7.16 Obtaining Management Representation Letter. P R 7.17 Documenting Audit Completion Checklist. P R-S A 7.18 Memorandum Supporting Signature. P R A 7.19 Recommending Auditor’s Opinion P R-A
2 Education 18 % 5411288 5409216 2072 4999 3 Deeni Madaris 08 % 3434026 3434026 Nil 772 4 Health 06 % 1803762 1800000 3762 1634 5 Social Rehabilitation 4 % 1202498 575000 627498 115 6 Jehaiz fund 4 % 1202498 1000000 202498 100 TOTAL 31091698 30231742 833758 - B. Other Programmes 1 Eid Grant 1875000 1875000 Nil 3750 2 Educational Stipend 16392369 16392369 Nil 773 3 Educational Stipend 340000 340000 Nil 68 TOTAL 18607369 18607369 37214738 - C. Administrative Expenditure 1 Salary of Zakat Paid Staff 1922000 1839190 41 2 Chairman Allowance 1125000 1125000 Nil 375 3 Printing 112500 Nil 112500 - 4 Stationery 187500 Nil 187500 - TOTAL 3347000 3347000 300000 - D Supplementary i. Telephone 10000 7710 2290 - ii. Electricity 5000 5000 Nil - iii. 9595 405 - TOTAL 25000 22305 10000 - Guzara Allowance 18013500 Educational Stipends (Technical) 16392369 Educational Stipends 5409216 Health Care 1800000 Deeni Madaris 3434026 Permanent Rehabilitation NIL Employee related expenses 1839190 Other than Administrative expenses 22305 Marriage Assistance 1000000 AUDITOR-GENERAL OF PAKISTAN AUDIT PLANNING-PERMANENT FILE Form PF-X Understanding of Entity’s Business – Significant Accounting Policies Name of Organisation: District Committee Chakwal There is Annual Budgeting (Non-lapsable but refundable). CZC prepares annual budget. There is no asset - liability creation out of Zakat Fund Recording of receipts and disbursement on cash-basis of accounting Single entry book keeping Payment to beneficiaries through crossed cheques
(CZC in its 87th meeting held on 16th November, 2002) HEALTH INSTITUTIONS ( DHQS, THQS, BHUS/RHCS) 2007-08 S.#. Name of Health Institution. Name of Bank Accounts No. Branch Bed Strength Annual Zakat Grant Telephone No. with Area Code Fax No. 1 Hospital, Chakwal. 150 480,000 2 Dada Shah Dialysis Centre, Chakwal. 06 141,000 3 T.B. Hospital, Chakwal. 24 167,600 4 Lady Willington Hospital, Chakwal 50 230,000 5 City Hospital, Chakwal. 50 230,000 6 Central Jail Hospital, Chakwal. 20 172,000 7 Taluka Hospital, Gambat. 210 359,180 8 Dialysis Centre Gambat. 34 181,600 9 Taluka Hospital Pir-jo-Goth. 25 120,000 10 Taluka Hospital Kotdiji. 24 82,600 11 Taluka Hospital Sobhodero. 20 78,000 12 Rural Health Centre Hingorja. 08 73,000 13 Rural Health Centre Ranipur. 20 78,000 14 Taluka Hospital Nara. 35,000 15 Taluka Hospital Mirwah. 15 30,000 16 Taluka Hospital Faiz Ganj. 08 25,000 17 T.B. Hospital Gambat. 80,000