Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
8 Handling of Private cash • Incorrect/ inappropriate allocation of
government & personal cash
• Check that the cashier is not handling Private Cash
C
Bills
9 Travel allowance bills
(Refer Para 74 (b) (5), 145,
146A, 146B of Volume V Part I
of Financial Handbook)
• Potential risk of errors in TA bill
• Non adherence to set policies and
procedures
• Verify whether travel allowance bills are prepared in the prescribed form
• Verify the following in case of traveling allowance bills:
The journey was necessary and authorized by general or special
orders of the competent authority and a proper approval of tour is
there
The journey was actually performed and was done as expeditiously as
possible
Verify whether traveling allowance bill is complete in all respects like
date, particulars and full signatures, ticket number, PNR number etc
No claim in respect of the journey had been submitted previously
The amount had been correctly drawn with reference to the rates and
general conditions in force (Refer Financial Handbook Volume 3)
• Verify that travel allowance bill is counter signed by the competent authority
• Verify whether the daily allowance , mileage allowance, incidental
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