PERFORMA

INTERNAL AUDIT 2019

Name of School: EMIS Code Name of HT:

Opening Balance on 1st Funds Received after Total Amount of NSB
July 2018 (A) 1st July 2018 (B) (A+B)
A B C D E F G H
Sr. Cost (in Rs.) Date of Amount Voucher SC Approval SBAP
Major Expenditure Entry on Entry in Stock Physical
No. Withdrawn Reciept Priority
(e.g. Whitewash) Material Services Tax Total (From Bank)
Date Ijlas No. Date SIS (Y/N) Register (Y/N) Verification
No. (1,2, etc)

First Member (Audit Committee No. ) Second Member (Audit Committee No. )
 INSTRUCTIONS FOR FILLING PERFORMA
1- SECTION A
Please refer to the cashbook register for filling section A.
Major Expenditure includes the expenditures including white wash, cleanliness, repair of buliding, payments of salaries, new purchases, repair of furniture etc.
Material includes the cost of solid materials excluding services and taxation. Services includes the payments on work done, salaries etc.
Taxes includes FEDs, GST/Sales Tax and Income tax.
2- SECTION B
Please refer to the Bank Account Statement for filling section B.
Please note the date of cashwith drawl from the bank to meet the expenditure shown.
Match the payment provided or cash withdrawn through cheque as mentioned on Cashbook with the bank statement.
Ensure whether the cash withdrawn or payment through cheque was done after the expenditure or cash remained in hand with the head teacher.
3- SECTION C
Please refer to the Paste file for filling section C.
Ensure whether the vouchers / reciepts are tax paid and purchases done through registered firm.
In case of services cost or salaries check the Qabz ul Wasool .
4- SECTION D
Please refer to the School Council Karwai Register for filling section D.
Ensure whether the School Council (SC) meeting was conducted before the expense and approval was given by SC.
5- SECTION E
Please refer to the School Based Action Plan (SBAP) 2018-19 for filling section E.
Ensure whether the expenditure done is included in SBAP or not. If yes then what was its priority.
6- SECTION F
Please refer to the School Information Sytem (SIS) on School Tablet for filling section F.
Ensure whether the expenditures done are entered on SIS or not.
7- SECTION G
Please refer to the Stock Register for filling section G.
Ensure whether the material purchased for school are entered in stock register or not.
8- SECTION H
Physically verify the material (of non-consumable stuff) purchased and check its presence in the school.
Also check the quality and quantity of material purchased by the school.