Audit of Ration Account
AUDIT OF RATION ACCOUNTS
NADFM/RTC, GolibarMaidan, Pune – 411 001: [email protected]
Audit of Ration Account
An Overview of Ration Accounting in Defence Services
ASC Supply Depot is responsible for central procurement and supply
of ASC rations and POL to Units. The consuming units place indents on
Supply Depots which is passed and items are issued by Supply Depots. The
items are taken on charge by the consuming units in the Monthly Ration
Returns through receipt entries with RV Nos in red ink.
The charging off from the ration return through Certified Issue
Vouchers (CIVs) are broadly of the following types.
(i) Free issues to Officers and JCOs/ORs.
(ii) Payment Issues to entitled personnel
The Free Issues to Officers & JCOs/ORs will be supported by the
following documents:
a) the working sheet which would reflect the entitlement as per fixed
scales and the actual issues resulting in over/under drawal.
b) IAFZ-3033 showing the ration strength statement of a
consolidation of Officers or company based JCOs/ORs, based on
Part II orders with reference to leave, courses of instructions,
hospital admission etc., for checking that the drawal of each item is
not in excess of the strength so arrived at.
Payment Issues to entitled personnel will be supported by the
following documents:
NADFM/RTC, GolibarMaidan, Pune – 411 001: [email protected]
Audit of Ration Account
a) Payment issue register showing issues to the entitled personnel as
per Ration Entitlement Register. The proportionate cash receipt for
the quantities charged off will be accounted in the cash book and
promptly remitted into Govt. Treasury through MRO and
confirmed by TR acknowledgement.
NOTE: Free Ration is not authorized in the following cases:-
(a) If the individual proceeds on leave/Ty.duty/Transfer/Pension
(b) If the individual is admitted to Hospital
(c) If the individual is provided with train ration.
(d) Family of ORs.
NADFM/RTC, GolibarMaidan, Pune – 411 001: [email protected]
Audit of Ration Account
RATION STRENGTH STATEMENT (IAFZ 3033)
A record showing the number of rations drawn by the unit will be
maintained monthly on IAFZ-3033. The statement will be prepared
separately for each month. All the names from last months statement will
be brought forward. All casualities affecting the ration strength i.e. on leave,
hospital admission, posting in and out etc., will be posted citing reference to
relevant part II orders in the appropriate columns. All additions will be
supported by Last Ration Certificates (LRC) whenever necessary. The
entries in the Part II orders and the ration strength statements will be
suitably interlinked. The number of rations admissible for every individual
during the month will be shown against each and the total number of
rations admissible for the month will be worked out and agreed with that
shown in Page 3 of IAFS 1519. The ration strength statement will be
prepared in ink and signed by the officer.
AUDIT POINTS:
While auditing the ration accounts, the following points may be seen:
(1) The documentation should be only in the prescribed format, prepared
in ink and signed by the Officer responsible for it.
(2) That IAFZ 3033 should be prepared separately for (a) Officers
Centrally and (b) JCOs / ORs recruits either Centrally or Company-
NADFM/RTC, GolibarMaidan, Pune – 411 001: [email protected]
Audit of Ration Account
wise to facilitate their comparison with parade statement in RR (IAFS
1519) as the ration scales are different for officers & JCOs / ORs.
(3) The No., Rank and names of the individuals indicated in the IAFZ
3033 will be linked with the same in the previous month. For this
purpose, the last IAFZ-3033 Sl. Nos. will be quoted in all IAFZ- 3033.
Any addition / deletion of name is checked with the supporting D.O II.
(4) The casualities regarding TORs, SORs, hospitalisation, T/D,
attachments, etc. must be supported by DOs Part II duly indicated in
the remarks column.
(5) Audit of IAFZ-3033 will be carried out from DOs II to 3033 and
not vice versa. For this purpose, it will be ensured in audit that all
DOs II published during the audit period are serially maintained and
no DO II is missing. The Serial No. of IAFZ-3033 will be quoted in
DOs II in all affected cases. Even if the DO II pertains to the period
already audited, the verification has to be carried out. Delay in
publication of DO.II must be projected to unit / higher authorities.
(6) The IAFZ 3033 would also give an account of cases where ration
money is drawn. The Part II orders published in this regard is to be
audited and linked into the IAFZ 3033.
NADFM/RTC, GolibarMaidan, Pune – 411 001: [email protected]
Audit of Ration Account
(7) All the pages of the IAFZ 3033 should be attested by the OC, Coy and
a certificate regarding the total number of pages the IAFZ 3033
contains should be insisted upon and recorded in the IAFZ 3033.
(8) Page-wise totals should be reconciled and the total no. of rations
strength for each month arrived at. The audited IAFZ-3033 figure will
be compared with the parade strength with reference to which ration
entitlements are drawn and excess IAFZ-3033 figures over parade
strength will be objected to as overdrawals.
AUDIT OF RATION RETURNS (IAFS 1519)
RATION RETURNS (IAFS 1519):
An account showing rations received, issued or consumed by he
authorized personnel as per entitlement.
The Ration Returns (RR) has to be prepared only in the prescribed form.
The daily effective strength of the companies with reference to Daily
Parade Statement is recorded in the inner page provided for in the RR.
The company wise strength based on Daily parade statement is recorded
at the end of each month. The total of all the companies strength would
be the total strength for which rations are drawn with reference to the
prescribed scales. It is important to note that this strength should not
exceed the total strength arrived at in the IAFZ-3033, and where it
exceeds, the excess will be placed under objection.
NADFM/RTC, GolibarMaidan, Pune – 411 001: [email protected]
Audit of Ration Account
The opening balances will be checked with the last audited closing
balances.
The receipts from Supply depots are accounted for in RR through RV.
The RV control register should be consulted to ensure that all RVs in
respect of the audited are properly accounted by linking Unit copy of
vouchers into RR.
A test check can be made with reference to the indent control register to
see that all indents have materialized. If there are missing Nos the matter
can be taken up with the Supply depot/LAO auditing Supply Depot.
The supply depot issue vouchers scheduled out by the LAO auditing
supply depots to the consignee LAOs. Such vouchers are also to be
linked within the prescribed percentage of audit.
Based on the audited strength the entitlements for each item should
be worked out by the Local audit staff independently for officers and
JCOs/ORs and compared with the actual drawals which will be linked
from the RR to the CIV to the working sheet.
The differences will be accounted for as overdrawals/underdrawals
which will be regularized as under:-
o The Overdrawals must be underdrawn in the same month or the
next month or in the RR under preparation. Unreasonable
carrying forward should be objected and regularization by
payment insisted.
o Underdrawals would lapse to the Govt. and would neither be
carried forward nor set off against underdrawals against other
categories (officers to JCOs & vice versa).
NADFM/RTC, GolibarMaidan, Pune – 411 001: [email protected]
Audit of Ration Account
After carrying out all the above checks and ensuring 100%
verification of the castings, the correctness of the closing balances
reflected in the RR is to be checked.
Except in the case of the RR of the last month of the audit period the
correct carrying forward to the subsequent RR checked.
In the case of RR for the last month of the audited period, the closing
balances will at once be extracted and got signed by the QM. This will
be filed along with Objections statement file.
Since the indents to supply depots are made by the consignee units
on a weekly/fortnightly basis, the closing balances of ration items
should not normally exceed 15 days requirement.
In the case of Fresh items there would normally be no closing stock
since they are issued for consumption on day to day basis. In case the
closing balances are reflected the same will be objected to as
overdrawals as the ration stand is not supposed to keep stock of fresh
items.
The RR is prepared in legible ink and each page in the RR will be
initialed by the QM and the last page signed by him and
countersigned by the Commandant/OC of the Unit.
The scope of audit of Ration return has been reduced from 100% to
33 1/3rd %. This means that two months ration accounts in a period of six
monthly audit needs to be audited in detail. However castings verification is
retained at 100% in respect of all the months. RR will be audited to see
that:
NADFM/RTC, GolibarMaidan, Pune – 411 001: [email protected]
Audit of Ration Account
1. Daily ration strength reflected in the Ration Return (RR) should tally
with Ration Accounts of the month. In case of difference in the
strength the objection is to be raised in audit.
2. The strength of Meat eater and Non-Meat eater should be shown
separately and the consumption of meat should only be made in
respect of Meat eater.
3. All the receipts of Rations from Supply Depots should be accounted
for categorically in the same month. The receipted copies of the
vouchers should be appended with the RR.
4. Rations have not been drawn in respect of the personnel while on
leave/Temporary Duty/Admitted in the hospital and granted Ration
Money.
5. All the names from last month’s Statement will be brought forward.
The casualties published in the Part II orders on account of leave/
Temporary duty/Hospitalization or grant on Ration Money must be
quoted in the Ration Accounts (IAFZ 3033) and to be linked 100%
with Part II orders casualties.
6. Every page of the Ration Accounts has been signed/stamped by the
commissioned officer.
7. Attachment of individuals for ration purposes should be supported
with LRC (Last Ration Certificate) issued by commissioned officers.
8. Each type of rations should be accounted for separately under each
heading (i.e. Rice, Dal Channa, Dal Arhar… Atta, Sugar etc.
NADFM/RTC, GolibarMaidan, Pune – 411 001: [email protected]
Audit of Ration Account
9. Summary of ration strength should be prepared and to be signed by
the commissioned officer.
10. Dal each type should be accounted for separately but the
consumption should be linked with entitlements.
11. Casting of RR should be 100% and variation if detected should be
objected in audit.
12. The consumption of ration made should be as per entitled scales of
ration laid down. Excess consumption is to be adjusted by
underdrawal in the subsequent month through RR.
13. Total Fresh items of rations should be consumed as per drawl and any
overdrawal is to be adjusted by underdrawal in the subsequent month
through RR.
14. Separate CIV should be prepared in respect of rations consumed for i)
officers ii) JCO/ORs.
15. Payment Issue (P.I.) rations must not be mixed up with the rations
drawn for free issues. P.I. Rations has been issued to the entitled
personnel only.
16. Payment Issue Rations have been issued at the current rate and
amount realized have been promptly deposited into Govt. Accounts
through MRO
17. No unusual heavy balance of ration in RR is permissible.
18. Acknowledgement of TR is to be watched and to be verified.
19. Ration Accounts and RR must be prepared and signed by the OC unit
along with prescribed certificate by 10th of each following month
NADFM/RTC, GolibarMaidan, Pune – 411 001: [email protected]
Audit of Ration Account
20. Cutting /Erasures are not permissible in Ration Accounts/RR. Must be
attested.
21. The working sheet for the drawl of rations for the entitled individuals
is correctly prepared i.e. number of rations is multiplied by the
authorized scales of rations for each item.
Example: Scale of Atta 620gram per man per day
No. of Rations: 100 nos
Quantity of Atta-100x620= 62.00 Kg per day
NADFM/RTC, GolibarMaidan, Pune – 411 001: [email protected]
