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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