HRD in CBEC - Directorate General of human resource ...

8. Whether amount of financial assistance sought is based
on competitive rates as per GFR-2005 rules? Enclose copies
of quotations/ rate list for items to be purchased.
(D) For Internal Auditors
1. Whether an official has been made officer-in-charge for
receipt/accounting/custody of goods and materials
purchased for Guest House? If No, an official may be
2.
designated so for this purpose.
Whether a separate dead-stock register for fixed assets
such as furniture, fixtures, gadgets etc. purchased for Guest
House from sanctioned amount from Welfare Fund or from
other funds is maintained?
3. Whether a record of items of perishable nature is being
maintained separately in the dead stock register?
4. Whether the physical stock available in the Guest House
tallies with the records. Mention the discrepancies, if any,
in the audit report.
5. Disposal of goods: Has any item been declared surplus or
obsolete or unserviceable in the Audit year? If Yes, manner
in which they were disposed off.
6. Whether Allotment register is maintained for allotment of
rooms and receipts of room rent being charged issued?
Receipt number, date and
mentioned in the register.
amount should be
7. Check that the following entries in Allotment register
are made:
(i) Name, (ii) Designation, (iii) Basic pay Scale, (iv)
Commissionerate and place of posting, (v) Purpose of
visit- official/personal, (vi) Dates of check-in and
check-out (vii) number of days of occupancy, (viii) room
rent charged, (ix) Receipt number and date.
8. Whether a statement of accounts for the audit year has
been prepared? Mention about viability of running of the
Guest House.
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