Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
payment / expenses in book of accounts
• Payment against the limit of authority
approval processed
• Payment process for higher rate
expenses
• Selection of uncompetitive vendor party
• Duplicate payments
• Duplicate Booking of Expenses in book
of accounts
prevent the lapse of budget allotment
• Verify whether for every payment made, there is a voucher complete in all
respect or a certificate of payment where it is not possible or
expedient to support a payment by a voucher
• Verify whether the payments have been correctly brought to account
in the accounting records
• Verify whether the rates paid for work done or supplies made are in
accordance with any scale or schedule prescribed by the competent
authority
• Verify whether in case of work done or purchases made the accepted
tender along with all rejected tenders and comparative statements and
notices are filed in the office of the accepting authority along with
reasons for non-acceptance of the lowest tender
• Verify the reasons along with approvals in writing from the authority next
higher to the officer competent to accept the tender, where the lowest
tender is not accepted
• Verify whether the payment has been made to the proper person and
whether it has been so acknowledged and recorded that a second
payment on the same account is impossible
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