Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
surplus in the stores
well as on obsolete and unserviceable stores, specifying the reasons for
declaring them, has been promptly sent to the competent authority
29 Store & Dead Stock Account • Excess/ short stock
• Non- compliance of purchase policy
• Stock register not updated
• Incorrect/incomplete updation of
register
• Delay in return or return not
accounted
• No physical verification lead to theft /
pilferage of stock
• By passing authorized approval
• Absence of security
• Check that there is no case of purchase without considering the existing
stock and requisting/ need
• Verify whether the items of stores so purchased are as per the
instructions for the procurement of goods
• Verify whether the purchases of item of dietary and other articles
required for day to day use in the Department is being done in
accordance with the purchase policy
• Verify whether the items of store have been accounted for in the
appropriate stock registers
• Verify whether the registers of dead stock, stationery, liveries, fuel etc.
have been maintained in the prescribed forms and each article is
supported by the vouchers
• Verify whether the issue entries are supported by documentary
evidence such as transfers from / to other offices, issue vouchers etc.
• Check that dead stock issued for temporary use (i.e. on loan etc.) either
within or outside the office are not struck-off from the Stock Register and
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