COMMONLY DETECTED IRREGULARITIES BY AUDIT AND WAY TO AVOID IN FUTURE IRREGULARITIES WAY TO AVOID CASH BOOK i) The Cash Book is not being maintained and written properly. Should be handled by single person and got the entries attested by the SMO. ii) Non-entry of daily transaction of cash in Cash Book and bank. The keeper of Cash Book should enter the cash on receipt of cash and deposit the same into the bank either on the same day or on the next working day. iii) Nomanclature of account Only Saving account. iv) Mode of payment. Through A/c payee cheques only. v) Non-adherence of percentage of expenditure fixed out of user charges At the close of the month of the cash book percentage wise expenditure of each head is to be drawn and checked that any excess percentage has not been incurred.
vi) Non-reconciliatio of accounts with the bank At the end of each month, bank reconciliation statement should be prepared, in which difference between the bank balance and cash book balance should be tallied with the details of cheques issued but not encashed or receipts deposited but not accounted for in the bank account. In addition the interest earned should be taken as receipt and bank charges debited by the bank be taken as expense. vii) Non-recording of cash balance certificate. At the close of the month, a certificate showing the balance in bank and cash book be recorded by the SMO. viii) Retention of excess amount in hand. Bare minimum cash be kept in hand only for emergency purposes. ix) Non-collection of cash from different wards/ individual. Cashier should collect the cash from all centres of receipt at Central Collection Centre daily and deposit the same in the bank on the same day or on the next working day. The cash from the staff on night duty, be collected early in the morning, positively. x) Non-issue of acknowledgement. As and when any cash is collected or paid, proper receipt be issued in token of authentication.
PURCHASE i) Non-adherence of purchase guidelines and instructions. Latest set of guidelines have been issued describing detailed procedure. On 04. 05. 2011, the guidelines have been contained in the handout. ii) Non-maintenance of Ambulance record, generator utilization and commercial activities. The PHSC has issued guidelines for keeping the Ambulance performance and the monthly report is being examined at H. Q. , mostly the centres are not adhering these guidelines. The register of commercial activities should also be maintained and monthly/quarterly instalment from the contractors be collected and deposited in user charges. iii) Non-deposit of ERF account. Generally the health centres are not caring to deposit the ERF at H. Q. on the rates prescribed in the guidelines. This should be checked quarterly and deposit the ERF amount at H. Q. iv) Non-completion of store registers and timely Condemnation of unuseable/unserviceable articles. Separate register of consumables and nonconsumables be prepared and at the time of receipt of invoice or material, the entry should be made immediately and mark the page number on voucher and location of article in this register. The detailed guidelines of condemnation of articles has already been issued but these are not
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