Audit Manual - Core Treasury System Uttarakhand

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Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps B Cash Book 4 Controls and review of Cash Book • Duplication of records • Incomplete recording in books due to duplication of records • Risk of wrong entries in cash book • Risk of unauthorized entries in cash book • Potential risk of mismatch between physical and book records • Check that there is only one Cash Book for an office and also one Disbursing Officer who shall be responsible for the cash of the office and upkeep of accounts • Review the cash book for its completeness as on date of audit • Verify whether the Cash book is maintained in the prescribed form (Refer Financial Handbook Volume V Part 1, Chapter 3, Para 68) • Carry out hundred percent verification of monthly balances • Verify whether DDO has signed on fly leaf of cash book before bringing it into use for page count and numbering • Verify the entries in cash book with backup documents on a random basis • Verify month end certificate for reconciliation of physical cash and cash as per cash book • Verify whether entries in cash book are checked with 11C register (for expenses) and day book (for receipts) • Verify whether drafts and cheques received or dispatched are entered in red ink in non money column of cash book Page 158 of 705
Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps • Verify that after cancellation of the cheque a minus figure on the payment side in the Bank/Treasury column of the Cash Book is made 5 Controls over cash Payments • Delay in credit turn to loss to interest rate/ income • Absence of review control turn to incomplete/incorrect recording • Verify whether all entries of payments are made immediately as they occur and attested by the DDO • Check that any expenditure is not incurred by diverting departmental receipts or the un-disbursed pay and allowances etc. • Verify whether for every payment, there is a voucher setting forth full and clear particulars of the claim and all information necessary for its proper classification and identification in accounts • Verify whether all payments are supported by proper vouchers and payees‗ receipts for sums exceeding Rs. 5000 are stamped • Verify whether payments into Government accounts are supported by proper challans .Carefully examine these Challans to ascertain that they are genuine • Verify if DDO had drawn any cash payment , make a list • Verify whether all payments entered in the Cash Book are regularly reconciled with transactions in 11C & Budget register • List down details of self cheques drawn for payment of Page 159 of 705
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Volume -1 Introduction to Audit Man
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Volume - 2 : Audit Checklists for I
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Section B: Essential Formats/ Forms
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Government of Uttarakhand Audit Man
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Audit Manual - Core Treasury System Uttarakhand

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