Audit Manual - Core Treasury System Uttarakhand

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
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