housing society audit

Sr. Activity to be carried out
1. Opening Balance Checking
2. Cash / Bank Vouching
3. Cash/Bank Book Posting
4. Ledger Scrutiny of Expenses
5. Any reversals in Income head to be checked
6. Cl. Bank Balance to be cross checked with Ledger and Bank Statement/Pass Book
7. Bank Reconciliation to be checked
8. Deposit Slips to be cross checked with Members’ Ledger
9. TDS Ledger to be scrutinized for appropriate deduction and violation, if any.
10. All Statutory Registers to be checked. [Examples are-Member Register in ‘I’
Form/’J’ Form/Share register to check for transfer of memberships and its
relevant updation in appropriate records
11. Obtain Minute Books – Gen. Meetings and Mg. Committee Meetings for noting
various resolutions passed as well as signatures of Chairman/Secretary etc.
12. Nomination Register to be checked for compliance by all members
13. Membership Application File to be checked for any new members’ appointment.
14. Transfer Form and Transfer Premium Ledger to be checked.
15. In case of issue of Duplicate Share Certificate, to check whether relevant
applicable procedure is followed.
16. Investment Register to be checked for appropriate entries therein and timely
updation with cross verification with Balance Sheet entries in this regard.
17. Check TDS Returns
18. Check previous year’s Audit Rectification File
19. In case of appointment of contractor, to check whether relevant procedure is
followed.
20. Any other significant issues if applicable.

Meaning of housing society audit register books and forms are available at Bapuji stationery parel Store

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