I have made a thorough research both on the internet and the other sources but I have come to know that there is no book material for the said posts. All the topics in the syllabous are related to day to day practical work done in the government offices. The information which I have gathered I would like to summarize them in short

1. ACCOUNTING PRINCIPLES AND PROCEDURES The aspirants can download the book accounting principles and procedures from the site of auditor general of pakistan or official site of PIFRA

2. SCRUITNY OF RECORDS FOR THE PURPOSE OF AUDIT When ever the audit team conducts audit in any of the office Its mane interests to check the records are as under

1. EXPENDITURE INCURED:= The audit team checks that the expenditure which has been incurred was authorised by any of the competant authority who had the authority to sanction the expenditure. More over they check that the expenditure which has been incurred whether any allocation for it had been made in the yearly budget of the department or not. More over the expenditure whcih has been incurred is within the limitations of the budgetary allocation for that particular expenditure.

AUTHORISATION OF EXPENDITURE: the other area of the concern of the audit team is to check whether the expenditure which has been incurred was authorised by the competant authority or not. if the expenditure was not sanctioned and authorised by the competant authority then this may lead to an audit objection in the audit report

EXPENDITURE IN RELATION TO ESTABLISHMENT AND EMPLOYEE RELATED all the officials and officers are drawing the pay according to the budgetary allocation or not.

the summary of all above is that the mane point of interest of the audit team in the scruitny of records for the purpose of audit is EXPENDITURES INCURRED and their due authorisation and sanctioning

HEAD OF ACCOUNTS RE APPROPRIATION AND SUPPLEMENTARY GRANT

for the head of accounts you people can download chart of accounts from the site of AGPR it is in four or five separate files you are only supposed to have familiarity with the major head of accounts. Once you are familiar with major head of accounts you would be automatically be familiar with the minor heads of accounts

RE APPROPRIATION when ever the budget is announced every year in the month of june every department gives the statement of expenditure and expenses to the finance division in a particular performa under different heads. for example there may be one head of salaries and establishments the other head development expenditure there may be another head of non development expenditure. Finance division gives grants to the departments according to these heads provided by the department. Since the budget is announced only once in a year, all the heads have been allocated the funds, know there may arise a situation in the end of the financial year or in the middle of financial year for another purpose which is not legally restricted by the finance division and also the department is not in a position to put off this expense until next budget then in order to meet such and unexpected or immediate expense RE APPROPRIATION is done that is by the approval of the head of the department the excess of any of the head is transferred to the head in which the expenditure has to be made.

SUPPLEMENTARY GRANT I have illustrated the process of re appropriation above this process occur only when the department has sufficient funds in one of the heads and no funds in the other head under which the expenditure has to be made. but there may come a situation that the re appropriation may not be done due to non availability of funds. in such a situation the department submitts a requisition to the national assembly through the finance division to give some extra amount to them which was in excess to the already approved budget of the department. This extra demand is debated and voted in the national assembly and this is called SUPPLEMTARY GRANT

SETTLEMENT OF AUDIT OBJECTIONS Audit objections are the observations which are given by the auditor in the audit report. when ever any irregularity is noted by the audit in the course of audit the same is noted by the audit in the form of PARAS. When the audit report is printed these paras are sent to the department for compliance. when the department receives the audit paras and they think that the expenditure which has been incurred by the department is according to the rules and regulations then it writes the reply to the auditor about the irregularity. If the audit accepts the plea then the para is settled at that time.

there may also be a situation in which audit has penalised any person of the department and orders recovery of the expenditure. if the recovery is made by the department and the plea of audit is accepted. then in this situation the audit objeciton is also settled.

But if the audit has identifed an irregularity but the concerned department has turned a deaf year to it and did not pay any attention the same para by the audit goes to PUBLIC ACCOUNTS COMMITTEE. The public accounts committee then takes up its own steps to settle the paras

it is a meager effort inshallah I will try my best to post some more posts as I get some material