| INTERNAL AUDIT PLAN FOR THE YEAR - 2020 | |||||||||||
| MINISTRY OF TOURISM AND AVIATION | |||||||||||
| The Activity of the Ministry according to the Action plan / Estimate | Internal Audit Plan | ||||||||||
| No. | The Projects and their Objectives | Allocation Rs. Mn. | Activities of the Projects | Identify the risk of the Internal Audit Scope & Audit Activities | Risk Evaluation | Time frame for Audit operation man days | Human Resource and other physical resource | Type of Audit | |||
| Q1 | Q2 | Q3 | Q4 | ||||||||
| A | Capital Expenditure | ||||||||||
| 1 | Rehabilitation and Improvement of Capital Assets | * Need assesment | i. Check Procurement procedures according to the Procurement plan | 2 | 4 | 4 | 4 | 4 | * Chief Internal Auditor | System Audit/ Administration Audit | |
| * Building & structures -2001 | * Procurement procedures based on Procurement plan | ii. To assist the top management with suggestions in order to maintain the internal administration | * M.A - 02 | ||||||||
| * Plant machinery and equipment -2002 | * Feed back | iii. Check work done | * DO - 02 | ||||||||
| *Vehicles -2003 | |||||||||||
| 2 | Acquisition of Capital Assets | 2 | 4 | 4 | 4 | 4 | System Audit/ Performance Audit | ||||
| *Purchase of Furniture & office Equipment - 2102 | * Identify the requirements | i. Check Procurement procedures according to the Procurement plan | |||||||||
| *Purchase of Machinery and Equipment - 2103 | * Getting approvals | ii. Check whether all the purchasing items has recorded in the stock ledger correctly & without delay | |||||||||
| * Procurement procedures based on Procurement plan | iii. Check approvals, payments and delievers | ||||||||||
| iv. Check accounting procedure | |||||||||||
| 3 | Tourism Promotion | 3 | 20 | 20 | 20 | 20 | Project Audit/ Performance Audit | ||||
| 3.1 | Development of Tourist attraction | * Identify new attraction of the country for foreign tourist | i. Checked Conducting the programme | ||||||||
| * Getting perfect proposals | ii. Check Procurement procedures | ||||||||||
| * Approvals and impementings | iii. Physical check of projects with given allocation to the District Secretery and payment to provincial councils | ||||||||||
| * Payments | iv. Measure of workdone & payments | ||||||||||
| v. Evaluate the achievement with plan | |||||||||||
| vi. Services for the beneficiaries | |||||||||||
| vii. Check the No of beneficiaries | |||||||||||
| 3.2 | Development of Tourism Human Capital | * advertising and selecting applicants | i. Check no of the trainees | ||||||||
| * Orientation and conducting sessions | ii. Check Selecting implementing | ||||||||||
| * Exams and certificates awarding | |||||||||||
| * Payments | |||||||||||
| 3.3 | Develop of Tourist Villages | * Identify the suitable village | i. Developed areas of Tourist Villages | ||||||||
| * Conducting awareness programmes | ii. Number of beneficiaries | ||||||||||
| * Infranstructure developments | iii. Payments | ||||||||||
| * Payments | iv. Check the number of tourist villages | ||||||||||
| 3.4 | Development of forts | * Identift the suitable forts | i. Check achivement of the progress of the forts | ||||||||
| * Identify the developing areas | ii. Check estimates | ||||||||||
| * Getting estimates | iii. Check Procurement Process & Implementing | ||||||||||
| *Implementing and feed back | |||||||||||
| * Payments | |||||||||||
| 3.5 | Upgrading the Railway stations and declared as Archeological sites | * Identify the suitable station | i. Check no of complete Raliway Stations | ||||||||
| * Identify the upgrading areas | ii. Check outcome of the projects | ||||||||||
| * Getting estimates | iii. Check estimates | ||||||||||
| * Implementing and payments | iv. Check procurement process | ||||||||||
| * Feed back | v. Check upgrading areas | ||||||||||
| 4 | Training and capacity Building | 1 | 7 | 7 | 7 | 7 | Administration Audit | ||||
| •Choose Staff Training and capacity building programmes and places | i. Check Conducted the Training programme | ||||||||||
| * Identifty the training requirements | ii. CheckNeed Assessment | ||||||||||
| * Arrange work shop | iii. Examining Participations of officers | ||||||||||
| * Feed back | iv. Evaluate trainees feedback | ||||||||||
| v. To assist the top management with suggestions in order to maintain the internal administration | |||||||||||
| B | Recurrent Expenditure | ||||||||||
| 1 | Administration and Human Resources | Administration Audit and System Audit | |||||||||
| 1.1 | Staff attendance and leaves | * Maintenance of office discipline and internal administration | i. Accuracy of the attendance and leave | 1 | 7 | 7 | 7 | 7 | |||
| 1.2 | Personal Files | * Personal needs of the staff and internal administration. | i. Examining of the documents in the personal files and its accuracy | 1 | 5 | 5 | 5 | 5 | |||
| 1.3 | Rent and other services | * Need assesment | i. Check need assessment & procurement procedure | ||||||||
| * Procurement procedure | ii. Check annual agreements | ||||||||||
| * Annual Agreements | |||||||||||
| 1.4 | Vehicle Maintenance and repairs | * Finance discipline and internal administration. | i. Checking the history of the vehicles (Log Book & File) | 1 | 7 | 7 | 7 | 7 | |||
| ii. Running chart Vehicle maintenance | |||||||||||
| iii. Maintenance and repair cost | |||||||||||
| iv. Quarterly vehicle cost reports | |||||||||||
| * Procurement procedure | v. Fixed assets register of vehicle | ||||||||||
| * Feed back | vi. Disposal of the vehicle | ||||||||||
| vii. Check recording system | |||||||||||
| 2 | Finance Management | ||||||||||
| 2.1 | Bank reconciliation statement | *Preparing Bank reconcilation | i.Check the monthly bank Reconciliation statement | 2 | 4 | 4 | 4 | 4 | Financial Audit | ||
| *Finance discipline and internal administration | ii. Action has been taken for more than 6 months cheques according to financial regulations. | ||||||||||
| iii.Check the action has been taken for unrealized deposit and not presented cheques. | |||||||||||
| iv. Identify suspend note and standing orders according to bank reconciling statement. | |||||||||||
| 2.2 | Appropriation Account, Vote ledgers | i. Accuracy of the Appropriation Accounts ,Vote ledgers | |||||||||
| ii. Examining of Annual estimates & treaury prinouts and relevant documents | |||||||||||
| 2.3 | Monthly Accounts | i.Accuracy of the Bank reconciliation statement ii.Check Accuracy of the monthly accounts iii.Check CIGAS computer System iv.Check with tresury prinouts |
2 | 3 | 3 | 3 | 3 | Financial Audit | |||
| 2.4 | Treasury Imprest Account | * Finance discipline and internal administration | i. Check CIGAS Computer System with Treasury Final Printouts | 2 | 10 | 10 | 10 | 10 | Financial Audit | ||
| ii.Check Cash book | |||||||||||
| 2.5 | General Deposit Ledger | *Finance discipline and internal administration | 1 | 5 | 5 | 5 | 5 | Financial Audit | |||
| 2.6 | Payment Vouchers | *Finance discipline and internal administration | i. Check Transaction are done with Financial regulation & other regulations | 1 | 12 | 12 | 12 | 12 | |||
| ii. Check whether all the payments is done using payment vouchers. | |||||||||||
| 2.7 | Receipt Vouchers | *Finance discipline and internal administration | i. Check Transaction are done with Financial regulation & other regulations | 1 | 5 | 5 | 5 | 5 | |||
| ii. Check whether receipts should be issued for recepits all the receipt vouchers are prepared and maintained according to financial regulations & circulars | |||||||||||
| 2.8 | Salaries and wages | *Finance discipline and internal administration | i. Salary preparation & payment | 1 | 7 | 7 | 7 | 7 | Financial Audit/ Performance Audit | ||
| ii. Check salaries and wages and provide a guidance for correct and efficient salary management | |||||||||||
| iii. Accuracy of the salary cmversion | |||||||||||
| 2.9 | Advance “B” Account | * Maintain of records | i. Ensure the proper control system | 1 | 5 | 5 | 5 | 5 | |||
| * Monthly entries and quarterly entries. | ii. Investing the correctness of preparing Advance “B” Account & its timely producing | ||||||||||
| Procurements | * All purchasing items should be identified | i. Check the Procurements Proceedurres | 1 | 7 | 7 | 7 | 7 | ||||
| *Prepare procurement plan | ii. Check the achievement of procurement plan | ||||||||||
| *Approval feed back | iii. Discuss the progress at the AMC meeting | ||||||||||
| Stores & board of surveys | * All purchase item should be recorded | i. Ensure the inventory control system | 1 | 6 | 6 | 5 | 5 | ||||
| * Inventry books maintained | ii. Observing the maintenance of books & documents related to assets | ||||||||||
| * Annual board of survey. | iii. Supervising the board of survey in order to ascertain their physical existence | ||||||||||
| iv. Check annual board of survey reports | |||||||||||
| v. Discuss progress of the AMC meeting. | |||||||||||
| Internal Audit Queries/Reports | * Regularize the financial administration | i. Maintain the Internal Audit Queries register properly | 10 | 10 | 10 | 10 | |||||
| ii. Preparing of the internal audit Query /Reports | |||||||||||
| iii. Reporting the progress of replying to audit queries | |||||||||||
| iv. Examining the follow-up action | |||||||||||
| Total man hours | 138 | 128 | 127 | 127 | |||||||
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