Audit of Hospitals | Receipts to Verify | Auditor guidelines

Receipts to be verified during Hospitals audit

The following are the various receipts a hospital may receive:

1. Grants from Government

2. Aids and grants from outside India

3. Legacies and Donation

4. Cash from Patients — towards treatment, X-ray labs, etc.

5. Sale of old machines

6. Income from investments and

7. Rents from shops, building, etc.

Guidelines for auditor regarding Audit of Hospitals

The auditor may verify all the documents relating to legacies, donations, grants and aids and ensure that they are duly accounted. If the grants, donations, are for specific purposes, it should be ensured that they are used only for such purposes.

The Patients register is to be examined and receipts from patients are to be vouched with copies of bills and summaries are to be prepared periodically in each wing.

The investment registers are to be verified in the usual method, and ensured that the income to be received are duly received and accounted.

The bonds, title deeds, shares and other documents, relating to investments are to be physically verified and if they are under the custody of any other person, a certificate to that effect may be obtained.

In the case of medicines and medical instruments, the auditor should insist on the maintenance of accurate records of their purchase and issue. He should ensure that issues are made only against requisitions which are duly authorized.

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