OFFICE OF THE =o) 5 SIA Kea OUNTS} a 3 ‘CGA Complex, Sector 6-5/2, ISLAMABAD No.164/CGA/34-Exam/2008 Dated: 07/03/2009 Subject: NEW SYLLABUS OF DAO EXAMINATION -.- NOTi#ICATION OF. Competent authority has been pleased to apprcve the new syllabus of DAO Exam. The same is enclosed for information and necessary action. eee vl wa A ee . NAVEEDA SALAM] eT veama oan a YY" Accountant General Pakistan SA. Istamabad, Accountant General, Punjab, Lahore. Accountant General, Sindh, Karachi Accountant General, NWFP, Peshawar, Accountant General, Balochistan, Quetta. Accountant General AI&K, Muzaffarabad. Financial Advisor & Chief Accounts Officer, Pak. Railways, Lahore. A Director General Accounts Works, Lahore, 9. Director General Audit Works, Lahore 10, Director General (MIS), Islamabad. U1, Director Budget & Accounts, PWD, Islamabad, 12, Chief Accounts Officer, M/O. Foreign Affairs, Islamabad. 13. Chief Accounts Officer, Pakistan Post Offices Department, Islamabad, M4. Chief Accounts Officer, Geological Survey of Pakistan, Quetta, 15, Director Budget and Accounts Pak, PWD, Islamabad. 16, Director AATI, Islamabad, 17, Director Audit & Accounts, CDA, Islamabad, 18, Accounts officer, Admn-I, Section (Local).New Syllabus of 9 vam Part |& Economics Carrent Syllabus New Syllabus Remarks iFlementary Book Keepin, [Basic Accountin (Annexure-A) eel . : ) | elementary Book Keeping to be replaced lby this PIPFA subject. PIPFA Basic Cost |Accounting is not much relevant to IDAOs role and job specification; hence not included. IMensuration [Business Mathematics, Statistics (Annexure-B) [Mensuration of current DAO syllabus to Ibe replaced by Business Mathematics, Statistics and Economics of PIPFA to |Application land its Application a Imake it more contemporary. [Government Accounting (Theory) INAM (Annexure-C) [NAM of PIPFA to replace Govt. A/C3( |T&P) with additions from relevant : [portion of Account code Vol.3 as this is [Government Accounting (Practical) lrequired and is missing in PIPEA NAM contents. |Précis and Correspondence {Business Communication (Annexure-D) |r. entire contents of PIPFA Business lcommunication to be adopted with additions incorporated in Part-3. Part lon “Inter-personal Skills & Behavioral > IScience" to be deleted. Specification, Schedule of Rates and its (Specification, Schedule of Rates (Annexure-E) |To be kept as it is without any changes...,, Syllabus of DAO Exam Part-II Current Syllabus * New Syllabus Remarks Auditing FAM (Annexure-F) IFAM subject of PIPFA to replace [Auditing IService & Financial Rules (Theory) sevice & Financial Rules [Service & Financial Rules (Practical) (Annexure-G) linstead of two papers of 100 marks each, lone paper of PIPFA to be adopted Public Works A/Cs Rules & Procedures Public Works A/Cs Rules & (Annexure-H) (Theory) [Procedures [Same as above [Public Works A/Cs Rules & Procedures |Practical) Contract, Arbitration & Limitation Act |Contract, Arbitration & (Annexure-}) itation Act [To be kept as itis without any changes, introduction to Information Technology (Annexure) A practical examiation about the lcomputer hardware, software and basic Inumerical operation in EXCEL and other IDATA handling software to be adopted,Axnewre PAPER-1 BASIC ACCOUNTING (100 Marks) No. Syllabus Contents Area _ 1 Business Transaction and Documents . 2 Double Entry Book Keeping 3 Banking and Petty Cash 4 Sales and Sales Record 3 Purchase and Purchase Record 6 Payroll 7 ‘Accounting Standards, Principles and Policies 8 Non-Current Assets and Depreciation 9 Control Accounts, Reconciliations and error 10 | _ Adjustments to the Trial Balance e 1, BUSINESS TRANSACTION AND DOCUMENTS (a) Type of Business Transactions Sales, Purchase, Receipts, Payments, Petty cash, Payroll (©) Types of Business Documentation Quotation, Sales and purchase orders, Delivery note, Invoice, Credit note, Debit note, Statement, Remittance advice, Receipt, Intemal cheque requisition, Petty cash claim, Pay slip (©) Basic principles of regulation and business policies Contract law, Regulation of sale of goods, document retention policies data protection 2. DOUBLE ENTRY BOOK KEEPING (@) Double entry transactions Nature and functions of primary records, Types of ledger accounts, Posting by means of double entry, balancing of iedger accounts a (©) Classification of expenditure, Capital, Revenue (©) The accounting equation e 3. BANKING AND PETTY CASH (@) Source of funds and documentation Types of receipts, (cash, cheque, standing order, direct debits, credit card, ‘ard, and BACs, Supporting information, credit note, remittance advice, statement, Unusual features: wrongly completed cheque, out-of ~ date cheque, credit and debit card limits exceeded, disagreement ‘with/insufficient supporting documentation (b) Banking monies receivedBanking documentation: paying-in slips, credit and debit card a sea aan Kner | : [ taroconw Saas | Roma: wage | _ PASH RDIasin Co he Mirsa Muhammad | Business Mathematics | Hassan & Muhammad | ali Mi Faroog Kitab Ghar, 32-33 Urdu Bazar, Karachi* PAPER-3 NEW ACCOUNTING MODEL (With Books) (100 Marks) ([Link]. Syllabus Contents Area Introduction and Overview of NAM concepts, General Accounting in NAM, Financial Reporting and Closing Procedure 2 | Expenditure, Commitments, Payments, Accounting for liabilities, Assignment and personal ledger Accounts, Reciepts, Cash forecasting, Petty Cash 3 | Procurement and Asset management, Project Accounting, Insurance, Budgetary Controls, and Band Reconciliation Self Accounting Entities, Transacation between Government Entities, Loss and Recoveries of Public money, Public Account Transactions, Chart of Accounts 5 _| Accounts Code Vol INTRODUCTION: This syllabus aims to: e + Ensure that students have adequate knowledge of Biportant clements and concepts of NAM. ‘ ‘+ Provide knowledge and skilis in budgetary controls, efpenditure policies and procedures and the system of receipts accounting. 5 + Provide knowledge and skills in Bank reconciliation,’ Self Accounting entities, Financial Reporting procedures, Loss and Recoveries of Public ‘Money and Accounting for Liabilities in SAP environment. ‘+ Provide knowledge and skills in Transactions between Government Entities, Procurement and Asset Management, Public Account Transactions and Insurance ‘© Impart students’ knowledge and skills in General Accounting in NAM, Use of Assignment and Personal ledger accounts. ‘© Create awareness pertaining to salaries and wages, Pension and General Provident Fund in NAM,CONTENTS: Mandate of Auditor General of Pakistan and Controller General of Accounts Introduction and Overview of NAM cpcspts Financial Reporting Procedures Salaries and Wages Pension Payments "7 Constitutional Provision Regarding Audit & Accounts ‘AGP Ordinznce 2001 (CGA Ordinanee 2001, ‘Organizational structure of tha Accounting syste ‘The Accounting system Basic NAM definitions end abbreviations Ineoduction 1 General Policies ‘Year-end accounting polisies Desi Procegire Invroduetion Doe date ‘ Payment by direct credit Payment by cheque Deduction from salaries and wages “Transfers of employees to other departmentsenttles Depusation Final Payment Payment of sums due at death Leave Payment Payroll procesing ‘Payment in cas to employee below grade V Recording of payroll expenditure Consolation of payroll expenditure Reporting of payroll expenditure ‘Recording consolidation and reporting of pay expenditure flowchart Revoneiition of payroll expenditure Introduetion Doeae Payment by direct credit Payment by cheque Pension Payment Order (Pension Book) Personal appearance of pensioner ‘Overseas pension payment Granites ‘Undrawn pensions and arrears Death of pensioner Processing of pension application Processing of pepsion payment cording of Peason expendiare ‘Conslidation of pension expendiate [Reporting of pension expenditure ‘Recording, consolidation and reporting of pension expenditure flowchart Reconciliation of pension expendiwure porting on pensionsGeneral Provident Fund Insuranco Budgetary Controls ‘Transaction between Government Entities Lass and Recoveries of Public Money Public Account Transaction 18 1 Irnroduction ‘Advance from GP Fund Payment by direct eedit GP Fund monthly deductions from salary Processing of GP Fund payment Recording of GP Fund expendiure Consolidation of GP Fund expenditure Reporting of GP Fund expenditure Recording, consolidation and reporting of GP Fund expendiaure fowehart Reconciliation of GP fund expenditure {niroduction General Policies Claims Against the Goverment ‘Accourting Policies Introduction ‘General Policies Dauiled Procedures Spocfic Budgetary Procedures Introdvetion Overview ‘General Policies Daily Procedures Monthly Procedure Inroduction Genera Policies Accounting Policies ‘Accounting for transactions between Governmcnt Dasiled Procedures Introduccion General Policies “Accounting for Lapses and Recoveries Introduction General Policy Accounting Policy Deniled Procedures Reconciliation of Public Account Transactions Reporting af Pablic Account Balance‘Cash Naw Forecasting Anaiysis Self Accounting Entities Procurement and Asset Management Project Accounting General Accounting Expenditure Accounting for Liabilities 9 ‘Why cazh Bow forecasting alysis? Information required ‘Sources of tnformaton V7, Introduction General Policies Accounting Policies ‘Accounting fro Sel-aecounting Entity “Transactions Detailed Procedures Inrodvetion General Policies for Procurement ‘Aczounting for Stores Fixed Assets Management General Policies for Dispost! of Fixed Assets ‘Accounting fr Proceeds from Disposals. Insrodvetion General Potcies ‘Accounting Policies ‘Accounting for Project Pxpenditure Introduction * Retention of Accounting Records ‘Maintenance of Accourting Records Use of Suspense Account Couttol of Offa Forms and Cheque Books Inxroducton General Policies » ‘Accounting Policies ‘Accounting for Expenditure ‘Desiled Procedures Salaries and Wases Pension Payment, General Provident Fund Contractor! Werk Payments Loans Aad Advances Overseas Payments? (Grants-in-a, Contr utiows et, ‘Assignment Account sn Personal Ledges ‘Account Maintenance of Permanent Accounting Resorss Introduction General Policy Catagories of Lanilties ‘Accounting Policies‘Commitments Assignment Accounts & Special Deposit Accounts Accounting Procedures Reconeilition of Liability Records ting of Lisbiities Introduction Why commitment? CCrteria to fallow Reversal of commitment Reinstatement of commitments Introduction + Policies Detaled Procedures Receipts opens Account Trensecons i oat Sowa Accountlng Poices ‘Accounting for receipts Dasall of Protedures “Treatment specifi classes of receipt Title Publication [Accounting Policies and Procedure Manual PWC & AGP [Manual of Accounting Principles PWC & AGP INew Chart of Accounts [Accounts Code Vol-III 20fortress = ——_— 1 ‘ Sk | PAPER4 BUSINESS COMMUNICATION & BEHAVIORAL STUDIES (100 Marks) [Link]. Syllabus Contents Area | 7_| Principles of Applied Grammar | 2] Business Communication 3_| Secretarial Writing | 4__| Inter Personal Skills and Behavioral Studies - CONTENTS 1. PRINCIPLES OF APPLIED GRAMMER: Precise writing, paraphrasing and composition including essay writing 2. BUSINESS COMMUNICATION: a) Types and writing skills of different business message b) Negotiation skills, ©) Ensuring co-ordination, co-operation and synthesis within organization for successful and result oriented communication. 4) Basic concepts, components, importance, process, prineiples and barriers of communication, 3. SECRETARIAL WRITING: a) Preparation of secretarial writings b) Writing skills for official reports (admin & inspection reports, inquiry report, fact finding report and audit report); ©) Kinds of official correspondence, DO, UO, Circular, Letter, Office Memo, Gazette notification and communication of sanctions; @) Preparation of Observation Statements, Draft Para (DP); ©) Rules of Business; 8) Secretariat instruction ) Principles, rules procedures of official Noting and Drafting 4. INTER-PERSONAL SKILLS AND BEHAVIORAL SCIENCE: i a Definition and approaches to Organization behavior ' b. Effects of globalization, information techno-logy and ethics on Organization Behavior. : Influences of individual Behavior Challenges of Organization Behavior Motivation, motivational factors and theories ‘Training and development of individuals Management by Objectives (MBO) and Management by Exception (MBE) ‘Types and theories of lesdership and skills of leaders Definition and phases of decision mak Techniques and models of decision making : Conflict and negotiation. ai iREADING MATERIAL Title Author Publications "Efieaive Bushes] Horta A Murphy eGraw Hil Wanagement & Org ceure Jane | = ood Suis | en re ADDITIONAL READING MATERIAL ‘Communication for Business (A Praciical Approach) Shirley Taylor Pitman Publishing, 126 Long Acre, London WG2E SAN, The Interpersonal ‘Communication Book, Latest Edition Excellence in Business ‘Commurication ~Janv Tri | Joseph A. Devito Prentice-Hall international Inc., Upper Saddle River, New Jersey. Model Business Letters Loartsee | _rnaneil Times Prentice Hall Organizational Sehavior Fred Luthans: Pearson Professional Education | 1 }' 2h PAPER-5 SPECIFICATION, SCHEDULE OF RATES & ITS APPLICATION cs (400 Marks) ve may inclu basic eosnerng concep ining lng, ihn, iain elkccaland i eee eesti aise incluge diffrent stages of projects Le. project identieations, preparations, handing (per twill also include preparation and review of project estimates. Ojectives: “the emphasis will be to check the understanding ofthe candidates of basic engineering concepts, © prepare and review projec estimates, couse books specification with reference to schedule of es Syllabus outline “Thece wil be one objective type compulzary question on basic engineering concepts of 30 marks, The (questions may include:- ‘2 Different constructions material . Different constructions srucures €. Different constructions avis Definitions of basic engineeing concep ‘& Various estimation tecniqpes “The other four questions carrying 70 marks may be st to test the proficiency ofthe candidates to consult books of speciation with reference to schedule of rates forthe purpose of estimate preparation and pre audit of contractor bil. Title ‘ Publication’ (Glossary of terms of Pak. PWD Books of Specification ‘ ‘GOP [Pak PWD books of Specification ‘GOP Pak. PWD Schedule of Rates GOP (The Candidate may be allowed to consult the relevant booksPAPER-1 FINANCIAL AUDITING MANUAL . (100 Marks) 0. Syilabus Contents Area Organization and Purpose of the Manual Role of The Auditor-General The Job of the Auditor DAGP's Annual Planning Process The Audit Cycle Planning the Audit “Activity and Resource Planning for Individual Audits Ne 1 2 3 4 | DAGP Audit Standards 5 6 7 8 9 Conducting the Audit 10 | Evaluating Audit Results 11_| The Reporting Process 12_| The Audit Report 13_| Documentation and Working Papers 14_| Audit Follow Up 15_| Quality Assurance INTRODUCTION ‘Ava first course in auciting, tis designed to provide students with a basic uhderstanding of the nature and objectives of an audit, basic principles and procedures involved in uditing and general auditing practice. A familiarity of auditing techniques such us routine checking, vouching and verification is necessary 10 inspire confidence in the approach to work. Students will be expected to have the knowledge of the Intemational Standards on Auditing and Auditing Practice Statements. ‘ Candidates will be expected to be asvare of the role of Information Technology as part of the assurance process and should be fully conversant with the use of Computer Assisted Audit Techniques (CATS). Candidates will be expected to possess knowledge of the implications on the audit, of laws, rules and regulations covered in the New Audit Manual and Legislative framework ‘They will be required to possess knowledge of the function and responsibilities of Office of the Auditor-General of Pakistan. Case studies and Seenario based questions will be set in the examination,CONTENTS 1. Organisation and Purpose of the Manust 2. Role of the Auditor-General 3. The od ofthe Auditor 4. DAGP Audit Standards 5. DAGP'S Annual Planning Process 6, The Audit Cycle 7, Planning the Audit Purpose of the Auclt manual ‘Types of audits dealt with Auditenties dealt wi? ‘Accounting Responsibility Struciure of the Government of Pakistan Stages of audit work dealt with Organisation of the manual Links to other cuidance materiel ‘Standard auct working paper kit "Nee for professional jucgment ‘Updating the Audit Manual Pariamentary Control and Public Accountability Introduction to Auditing Logistatve Basis Vision, Mission and Values Expectations Conditions of Employment Cade of Ethics Protection ofthe Autor ‘Basic Principles in Government Avciting General Standards in Government ‘Avciting ‘Standards with Ethical Significance Field Stndards in Government Auditing Reporting Sandants in Government Auditing DAGP Swatepie Audit Objectives DAGP Aueit Scope DAGP Strategic Audit Plans “The annul plaming process Tnegration of audit work Approval process for the budget of ‘cenfaly-led audits Ineroduetion General pansing Astivity and Resource Planning Roles and responsibilities Swep | — Establish audit objectives and scope Step? ~ Understand the enters business Step 3 ~ Assess materiality. planned precision, and aut isk8, Activity and Resource Planning for Individual Audits 9, Conducting the Audit 10, Evaluating Audits Resutls BR pee a, a Formulatefupdate Andi Prograrumes Updating staffing requirements and allocating resources “Updating budget requirements ‘Updating timing considerations ‘Updating information requires fiom the emi, Re-asessng the general and dewiled planning decision for individual audit ‘Documenting the dealed planning ‘ecision [Approval ofthe general and detailed planing decisions Iateoduction Compliance Testing Substantive Testing Evidence * Matters to dea) with during fed work Case and Effect Analysis Developing conclusions and Recommendations Keeping etry offical normed Documenting the work performed Custody and maintenance of working pape files {Quality assurance during field work Evaluating Financial Audit Results Known errors, most likely erors, farther possible errors and maximum possible errorHL. The Reporting Process 12, The Auait Report 13. Documentation and Working Papers MM. Audit Fallow Up. Determining the cause of errors, violations and deviations Concluding onthe results ofeach test ‘Concluding onthe results of each component Concluding onthe financial statements a a whole Dealing with unacceptable resus Dealing with cceptabe results ‘Documenting the evaluation process ‘Evaluating Regularity Audit Results Quality assurance during the evaluation phate lniraduction Focus on the Reporting Process ‘Clearing Observations, Conclusions ard Recommendations Obsaining Management Responses Management representation letter ‘Audit completion eheektist Producing the Audit Report Review of reports by others Inerodueton ‘The Centication Repor and Types oF Opinion Audit repors other than opinions ‘on Financial statement Reporting style and format Compliance and Performance Reports i Need for Documentation and Working Pape Files ‘The Purpose of Working. Paper les The Quality of Working Paper Custody and Maintenance of the Working Paper Files Introduction Timing of he follow up ining the desired level of15, Quality Assurance 16, Internat Controls Introduction ‘© General quality assurance techniques deseribed in this marusl Quality assurance during plaaning phases for indvidnal dis + Quality assimance during che Feld ‘work pise for individual adits + Qualiy assurance during the ‘evaluation pase © Quality assurance during the reporting phase + Quality assurance during the follow up phase = Other quality assurance procedures © Working of Chie Finanos Accounts Officer in the Federal Ministries. _ READING MATERIAL ei ¥ 7 Title Publication [Financial Audit Manual (Cowaters/ AGP 27PAPER-2 SERVICE & FINANCIAL RULES (100 Marks) /e [[Link]. Syllabus Contents Area Terms and Conditions of Civil Servants, Structure of Pay, allowance and other benefits. 2 | Leave, Joining Time, Pension Rules, GPF Rules, Loans and Advances Rules Contingencies, Method of Receipt and Withdrawl of money, Revised System of Financial Control and Budgeting INTRODUCTION This syllabus aims to: Ensure that the students acquire jufficient knowledge and skills in Service and Financial Rules as set out by the Goverartat of Pakistan, 3a) Terms and Conditions of Civil Servants © Ststutory provisions regarding terms and conditions af service , eranewen =o Sars aoe Lauieeeter . See a =. 2 nines =Government Servants Conduct Rules 1984 Government Servants Efficiency 8 Discipline Rules, 1972, Procedure of Departmental proceedings against Government Servants, Suspension, Reinstatement Punishments etc. Removel from Service Ordinance 2000 3(b) Structure of Pay and Allowance and other benefits aa) Leave b) Joining Time 6) Pension ‘Statutory Provisions regarding ay. Fixaton of pay under FRS and Basic Pay Scales. Grant of annual increments, ‘Schemes of Basic scales of pay, Revised and Basic scales of pay Fecaton of pay on intial appointments, promotions ‘adhoc appointments, current charge, asditonal charge and Officiating appointments. Fringe benefits: House Rent. Conveyance, Deamess and ther Allowances, TA Rules: TA on Teur and TA on Transfer Preparation of Pay and TA Bils Statutory Provisions regarcing leave, Leave Account under Revised Leave Rules, 1980. Catulation of leave, Preparation of Leave ‘Accounts, Grant of leave wath or ‘without MC Leave not due, Eneashment of LPR, EOL, (Other kinds of leave Admissibilty of Joining Time Calculation of Joining Time and pring time pay. Classification and categonzation of pensions, Gonaitions of qualifying service for pensions Sanction of pension. Anticipatory pension4d) General Provident Fund: 5a) Contingencies b) Loans and Advances ¢) Method of Receipt and Withdrawal of Money 32 Condonation of Iteruption anc Deficiencies in service for Pension Caleulaton of Pension end ‘Commutation. Payment of Pension ‘Statutory Provisions, GP Fund Rules; Salient Features. Constitution of the Fund Conditions,» Nomination, Rates of Subscription, Protection of accumulations ‘Allotment of number and maintenance of GPF Account Calculation of profit on GPF Accounts. ‘Advance ftom GPF, Final ‘withdrawals. Various classes and kinds of ‘contingencies Permanent Advance Contracts-Guiding Principles Recponsibities of DrawingDisbursing and Contreling Officers. General_conditens governing loans and Advances House Building and House Purchase Advances Conditons; Mode of payment Mode of recovery. Galeulaton of interest. ‘Advances for the purchase of Motor CarMMotor Cycle/Cycle, Mode of payment. Advances on Transfer/Tour, Mode of payment, Mode of recovery Receipt of Public money: Receipt Books. General instructions regarding cash, its handling-custody, dispcsal ‘Cash chest; strong _ rooms: ‘double leck systems; cash Book Diabursement of Puslic money generat ‘conditions raintance Rol ete. ‘+ Stores Inventories, Purchases in nd outside Pakistan + Losses, detaication of money and stores, write off of losses aie 4) Revised System of Financial Control and Budgeting + Responsibilities of principal ‘accounting offcers, + Financial Advisory and Finance and Accounts Officers + Budget Preparation and Implementation. © Development schemes and Development Plans Development and Nop Developed Expenditure Delegation of Financial Power ©) Public Procurement Rules. READING MATERIAL j Title Publication | [General Financial Rules GOP, [Fundamental Rules and Supplementary Rules cor | (Civil Servants Act 1973, GOP, | (Appointment, Promotion and Transfer Rules GOP | [Leave Rules (revised) ‘GOP. {Compilation of Pension Rules and Orders ‘GOP | IE & D Rules ‘GOP | [Removal from Service (Special Power) Ordinance, 2000 GOP, [Compilation of Service & Financial Rules — upto date amendments ‘GOP \ DDO Hand Book. ‘GOP [Public Procurement Rules ‘COPFAFRES PUBLIC WORKS ACCOUNTS RULES 2 FEES a — ‘Two separate sessions for Theary & Application af [Link]. Syllabus Contents Area 1 _| Concepts, systems, organization of accounts 2 | Practical numerical question on Cash Book, Contracto: 3_| Auditof Public Works 1 <{ Laeger 0 Contractors! Bill ‘CONTENTS: 1. Accounts ‘ &. Establishment and misceladeous matters, Duties of PWD officts: works buildings and stores, relation with account offices, Organizational structure, Definitions, General outline of system of accounts, Divisional Accountant and his daties, Cash aocounts, Modes of obtaining Cash from treasureies and manner of payments, maintenance of cash book, Stores accounts {quality and value accounts, tools and plat, Transfer entries, Revenue Recepts, Works Accounts, muster soll, measurement book, payment 10 suppliers and contractors, Issue of materials adjustments, works abstracts, register ef works. and contractor's ledger, suspense account. j “Accounts record for lump sum contracts, Manufacturing accounts, Workshop accounts, Deposit | Works, Non Government Works, Transactions with other ‘divisions, departments and | governments, Accounisretuens of Sub Divisional Officers, Admn approval, Technical Sanction, Preparation of PC-I and Project Appraisal. 2. Audit of Public Works General Principles and rules of audit, Audit of expenditure, Objective of audit of expenditure, audit agsinat provision of funds, audit of sanctions to expenditure, audit syains rules and orders (egulart)) audit against propriety, Audit of receipt and Accounts of stores and stock, Wosks audit, Preliminary audit by Divisions! accountant, Audit in audit office, Test audit at the peviodicat inspection of Divisional office, Works Audit Register, audit of vouchers and schedule Sockets, audit of works Accounts, audit of reminances and suspense heads, Resuls of audit advance para, draft para Salient features of scheme of deparimentalization of Pak PWD with regard to accounts and audit EEE ae ee a eee iG MAT oe Title Publication ICPWA Code GOP, [CPW Code GOP [Book of Forms referred in CPWA code GOP, [Audit Code (Only relevant chapters) ‘GOP [Account Code Vol-Ill (Only works Relevant portion) ‘OP, [Audit Manual (Only relevant portion of the syllabus), GOP [Chart of Accounts GOP [Scheme of departmentalization of accounts of Pak PWD ‘GOP @ Revised system of financial control and Budgetin GOP | Note: 1, Books are allowed in Application Paper . 3, For a practical numerieal question on Cash Book. Contraviors| Ledger Of Convaciors’ Bill blank prescribed/applicable form will be provided wo t candidates in the exam.PAPER-4 CONTRACT, ARBITRATION AND LIMITION ACT (100 Marks) 1 Contract act Ofer and acceptance, Rules ast offer (Proposal) and acceptane=, Void, Voidable and ilegal agreements, Difference between agreement and contact, Extential of valid conract, Coat by corporations, Bsretil of valid ender, Modes of discharge of contact, Time and Place of performance of contact, Perfonmance lf eiprocal promises, Alteration in a writen agreement, Remedies For breach of contract, Guarantee and indemnity, Discharge of security, Agent authority and duties, Definition of contracts, Avard of comactors, Kinds of contractors, Contract documentation, Evaluation of contacts, Problems with eanteaets in Gov. parent, Note: There may be objective qu ns carrying 20 mars, which wil be compulsory. 2 arbitration Act Reference condition of arbitration agreements, Arbication without intervention of cour, Arbitration with intervention of cout where there s no suit pending, Arbitration suits, Appointment of Arblrator, Award to sstou reasons, Grounds for seting aside award, Limitations in arbitration matters, 3 Limitation Act ‘Scope ofthe Act Object of hela of limitation, Limitation extinguishes remedy vot right, Burden of proof 2 10 plea of limitation, When ples of imitation can be raised, Limitation and stopple, Limitation and latches, Limitation and presription, Title Publication [Public Service and Market Mechanism Competition, Contracting | Kieron Walsh Parti land the New Public Management Chapter-V. [Hand book for performance audit of instructions for Performance lAudit AGP [The Contract Act, 1872 = [The Arbitration Act, 1940 = [The Limitation Act, 1908 = [The Limitation Act, 1908 = oth