RAA Archives

10 February 2012

Audit Plans

Audit Reports

Papers

1. Misappropriation

Sub Categories	Item
1. Misuse	1. Misuse of Funds
	2. Misuse of Properties
	3. Misuse of Labour/ Manpower
2. Shortages	1.Shortages of Funds
	2.Shortages of Properties
	3.Other - Shortages
3. Double Booking	1.Shortage

2. Fraud

Sub Categories	Item
1.Tampering of Records	1.Forged Documents
	2.Manipulation of Records
	3.Other - Frauds
2.Malpractice	1.Quotation from non existing firms
	2.Fictitious Expenditure/ Revenue
	3.Intentional overpayments
	4.Other - Malpractice
	5.False Receipts of Goods & Services
3. Identification of the need for Goods and Services	1.Requiring excessive stock to justify purchase
3. Identification of the need for Goods and Services	2.Declaration of serviceable items as excess

3.Irreg. in Mngt. of natural resources

Sub Categories	Item
1. Deviation in quantities	1.Excess allotment
	2.Excess lifting and extration
	3.Random extration allowed
	4.Nonadherence to rules and acts
	5.Unauthorized species extracted
	6.Nonenforcement of quantities
	7.Other - Deviations in quantities

4. Irregular Payments

Sub Categories	Item
1. Double Payments	1. Double payments of allowances
	2. Double payments of Procurements
	3.Double payments of Constructions
	4.Other - Double payments
2. Over Payments	1.Over payments of Allowances
	2.Over payments of Procurements
	3.Over payments in Constructions
	4.Other - Over payments
3. Inadmissible Payments	1.Inadmissible allowance payments
	2.Payments not covered by agreements
	3.Other - Inadmissible payments
	4.Unjustified payments
4. Payment without supporting document	1.Payments without bills & receipts
	2.Payments on photocopied documents
	3.Payments on hand receipts
	4.Supporting documents not produced
5. Doubtful Payments	1.Doubtful Existence of Payees
	2.Payment not received by payees
	3.No evidence of exp.
6.Unauthorised Payment	1.Payment not covered by sanction
7. Time -barred Payments	1.Time-barred payments

5. Non-Compliance

Sub Categories	Item
1. Budgetary and Accounting Norms	1.Irregular diversions of Funds
	2.Wrong/ Nonbooking of Expenditure
	3.Retention of lapsed funds
	4.Variations between actual & planned
	5.Nonexecution of planned activities
	6.Deficiency in accounts
	7.Irregular reappropriations
	8.Retention of heavy cash balances
	9.Large payments in cash
	10.Expend. rush at the close of FY
2. Adm. Rules, Instructions and Procedures	1.Irregular sanctions
	2.Lack of supervisions
	3.Nonissuance of proper insturctions
	4.Noninspection of cash
	5.Noninspection of properties
	6.Inadequate property safeguards
	7.Other - Noncompliance
3. Services rules, inst. and Procedures	1.Irregular appointments
	2.Irregular promotions
	3.Irregular leave rules applications
	4.Wrong fixation of pay
	5.Nonupdating of service records
	6.Irregular training applications
	7.Other - Service rules noncompliance
4. Laws acts and agreements	1.Nonenforcements of Acts
	2.Inappro. reptsn. in committees
	3.Nonfiling of returns/ reports
	4.Misinterpretations of provisions
	5.Other - Noncompliance in Acts

6. Improper record keeping

Sub Categories	Item
1. Non-maintenance of Records	1.NonMaint. of books of accounts
	2.NonMaint. of inventory registers
	3.MonMaint. of vehicle books
	4.NonMaint. of registers of MR & forms
	5.Nonreconcilliation of accounts
	6.Nonreconcilliation of balances
	7.Nonpreparation of Accounts
	8.NonMaint. of MBs & MAS accounts
	9.NonMaint. of MBs & MAS registers
	10.NonMaint. of Hindrance registers
	11.NonMaint. of Site order books
	12.NonMaint. of Work Cost sheets
	13.NonMaint. of empty container accounts
	14.NonMaint. of Cement accounts
	15.NonMaint. of Dismantled accounts
	16.NonMaint. of Other records
2. Inadequate maint. of records	1.Inadeq. maint. of books of accounts
	2.Inadeq. maint. of inventory registers
	3.Inadeq. maint. of vehicle books
	4.Inadeq. maint. of MR registers
	5.Inadeq. reconcilliation of accounts
	6.Inadeq. reconcilliation of balances
	7.Inadeq. Preparation of accounts
	8.Inadeq. maint. of MBs & MAS accounts
	9.Inadeq. maint. of MBs & MAS registers
	10.Inadeq. maint. of Hindrance registers
	11.Inadeq. maint. of Site order books
	12.Inadeq. maint. of Work Cost sheets
	13.Inadeq. maint. of empty container accounts
	14.Inadeq. maint. of Cement accounts
	15.Inadeq. maint. of Dismantled accounts
	16.Inadeq. maint. of Other records
3. Direct booking of adv. as exp.	1.Accounts of exp. not obtained
4. Non-recncltn/certfctn of balance	1.Unexplained discrepancy
4. Non-recncltn/certfctn of balance	2.Non-certification of balances
5. Wrong accounting	1.Shortage
5. Wrong accounting	2.Discrepancy

7. Irreg. in receipts, duties and taxes

Sub Categories	Item
1. Improper assessments	1.Lapses in exemptions
	2.Under assessments
	3.Over assessments
	4.Non assessments
	5.Non levy of duties & taxes
	6.Other - Improper assessments
2. Irreg. in collections	1.Non collections
	2.Short collections
	3.Irreg. exemptions & write off
	4.Tax evasions
	5.Late collections
	6.Irreg. collections form public
	7.Nonimposition of penalties
	8.Other - Irreg. in collections
3. Irreg. in accountal	1.Non accountal
	2.Unauthorised use of revenue
	3.Late accountal
	4.Short accountal
	5.Other - Irreg. in accountal
4. Irreg. in remittances	1.Non remittances
	2.Short remittances
	3.Delayed remittances
	4.Other - Irreg. in remittances
5. Improper maint. of tax records	1.Improper maint. of assmnts. Records
	2.Improper maint. of collection records
	3.Improper maint. of deposit records
	4.Other - Improper maint. of tax records
6. Improper documents	1.Issue of imporper receipts
	2.Acceptance of improper receipts
	3.Other - Improper documents

8. Irreg. in Procurement

Sub Categories	Item
1. Improper Planning	1.Improper Asses. of requirements
	2.Improper Prep. of estimates
	3.Other - Improper planning
2. Deficiencies in tenders	1.Non invitation of tenders
	2.Improper Constit. of committees
	3.Improper prep. of comp. statement
	4.Accpt. of noncomplying bids
	5.Nonjustified acceptn. of higher bids
	6.Nonfustified rejection of bids
	7.Admn. approval not accorded
	8.Items not specified in the tender
	9.Non inclussion of std. clauses
	10.Other - Deficiencies in the tender
3. Noncompliance to procurement procedures	1.Splitting of purchase
	2.Purchases without orders
	3.Purchase from unauthorised sources
	4.Irreg. in negotiated purchase
	5.Other - Noncompliance in purchase
4. Irreg. Purchase Contracts	1.Unauthorised advance payments
	2.Security money not recovered
	3.Payments at higher rates
	4.Unjustified escalation payments
	5.Nonimposition of liquidated damages
	6.Acceptance of defective items
	7.Noninspection of items received
	8.Nonraising of GRN
	9.Payments without receiving items
	10.Accpt. of items not included in P.O
	11.Performance guarantee deficiencies
	12.Other - Irregularities in P.O contracts
5. Unauthorised Procurement	1.Excess Procurement
6. Irreg. acceptance of goods and services	1.Acceptance of defective materials
	2.Acceptance of unsatisfactory services
	3.Non-collection of full items paid for
7. Purchase at excessive costs	1.Purchases at excessive costs

9. Irreg. in construction works

Sub Categories	Item
1. Defective design and planning	1.Improper site selection
	2.No feasibility studies
	3.T.S & Adm. sanction not obtained
	4.Preliminary estimates not prepared
	5.Detailed estimates not prepared
	6.Non/Defective Drawing
	7.Non/Improper scheduling
	8.Other - Defective Planning
2. Deficiencies in tenders	1.Noninvitation of tenders
	2.Improp. Constit. of committees
	3.Improp. prep. of comp. statement
	4.Accpt. of noncomplying bids
	5.Nonjustified accetpion of higer bids
	6.Nonjustified rejection of bids
	7.Admn. approval not accorded
	8.Items not specified in the tender
	9.Noninclusion of std. clauses
	10.Other - defeciencies in the tender
3. Irreg. in contract implementation	1.Unauthorised advance payments
	2.Security money not recovered
	3.Payments at higher rates
	4.Unjustified escalation payments
	5.N/imposition of liquidated damages
	6.Acceptance of defective works
	7.N/measurement of works
	8.Nonrecording in MBs
	9.Irreg. in secured advance payments
	10.Unjustified additional works
	11.Performance guarantee deficiencies
	12.Work progress not monitored
	13.Irregular grant of time extension
	14.Abnormal variations in work
	15.Use of materials other than specified
	16.N/enforcement of contract terms
	17.N/forfeiture of earnest money
	18.N/forfeiture of security deposit
	19.N/prepn. of consumption statement
	20.Payments for works not executed
	21.Unauthorised subcontracting
	22.Nonsurrender of materials
	23.Irreg. in hire charges
	24.Unauthorised issue of materials
	25.Payments without verification
	26.Securities refunded before time
	27.N/rectification of defective works
	28.Agencies prepared contract bills
	29.Other - Deficiencies in contract works
4. Irreg. in labour and materials utilisation	1.Irreg. In labour utilisation
4. Irreg. in labour and materials utilisation	2.Irreg. In materials utilisation

10. Mismanagement

Sub Categories	Item
1. Mismanagement of fund	1.Excessive expenditure
	2.Expenditures without provision
	3.Avoidable/ Wasteful expenditure
	4.Infructious expenditure
	5.Other - Mismanagement of funds
2. Mismanagement of properties	1.Unauthorised use
	2.Equiptment kept idle
	3.Excessive usage of properties
	4.Obsolete stores
	5.Excessive stores
	6.Periodic maint. not carried out
	7.Unauthorised cannibalization
	8.Other - Mismanagement of Properties

11. Irregular Advances and Recoveries

Sub Categories	Item
1. Irregular advances	1.Grant of excessive advances
	2.Unjustified accumulation of advances
	3.Grant of unauthorised credit facilities
	4.Nonrealization of debt in time
	5.Advance not reflected in LPC
	6.Balance not brought forward
	7.Nonrecording of advances
	8.Other - Irregularities in advance
	9.Non-adjustment of advance
2. Irregular recoveries	1.Adv./ Adv. balance unrecovered
	2.Advance retained for long periods
	3.Non-production of documents
3. Non-refund of balances	1.Non-refund of balances to depositors

12. Irreg. in Disposals

Sub Categories	Item
1. Irregular in auctions	1.Improp. reserve price fixation
	2.N/recording of auction proceeding
	3.N/realization of down payment
	4.Security bid not collected
	5.Bids not collected in time
	6.Demurrage charges not levied
	7.N/forfeiture of securities
	8.N/forfeiture of down payment
	9.Sales below reserve price
	10.Other - Irregular in auction
2. Disposal without auction	1.Irregular negotiated sales
2. Disposal without auction	2.Other - Irreg. in Disposal

13. Other

Sub Categories	Item
1. Other-Imported	1.Other - Imported

14. Non-accountal of stocks

Sub Categories	Item
1.Non-accountal of stocks	1.Non-recording in stock registers

15. Excess expenditure over budget

Sub Categories	Item
1. Excess expenditure over budget	1.Excess expenditure over budget

16. Pending Liabilities

Sub Categories	Item
1. Pending liabilities	1.Overdue pending liabilities

17. Irreg. in Property Management

Sub Categories	Item
2.Non-collection of property	1.Non-collection of issued property
3.Non-disposal of obsolete items	1.Non-disposal of absolute items
4.Discrepancy in physical stock balance	1.Shortages/Excesses in physical balance

18. Non-Production of documents

Sub Categories	Item
1.Non-production of documents	1.Non-production of documents

19. Extravagant Expenditure

Sub Categories	Item
1.Extravagant expenditure	1.Extravagant expenditure

20. Infructous Expenditure

Sub Categories	Item
1. Infructous expenditure	1.Infructous expenditure

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