Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
allowance etc. claimed in the bill are based on the rates prescribed in the
rules (Refer Financial Handbook Volume 3)
• Verify whether the fares claimed in respect of different modes of travel are
checked with reference to the applicable fare tables of the agencies
concerned
• Verify whether no traveling allowance bill is paid after one year of incurring
expenses
• Verify whether the DDO has signed the register prepared in prescribed
form when he signs or countersigns a traveling allowance bill (Refer Para
119 of Financial Handbook Volume 5 Part 1)
• In case of transfer of employee, verify that traveling allowance is given as
per the entitlement of the employee (Refer Financial Handbook Volume 3)
• Verify that original bills are self attested by the employee and approved by
the competent authority
10 Audit of Expenditure
(Refer Para 46 of Volume V,
Part I of Financial Handbook)
• Unauthorized Expenditure
• Inappropriate Expenditure incurred
• Incorrect / incomplete recording of
• Verify whether for every expenditure there is a sanction, special or general,
accorded by the competent authority
• Verify whether the expenditure has not been unnecessarily incurred to
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