Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Verify whether the Sub-vouchers/ Original Bills retained by the
disbursing officers are defaced/marked ―cancelled― immediately after
entries made in the contingent register are examined by the
disbursing officer so that they cannot be used again
• Verify whether the charges do not exceed the rates or scales fixed under
rule or orders issued by the competent authority
• Verify whether for payment to persons not in service of the Government,
claims are available by the head of the department, or other responsible
Government servant under whose immediate order the service was done
for which payment is demanded. In absence of the above, ask for an order
made by the Accountant General in this respect
• Verify whether every payment is supported by a voucher setting forth full
and clear particulars of the claim
• Verify whether when it is not possible to support a payment by a voucher, a
certificate of payment, signed by the disbursing officer, and endorsed by
his superior officer should be available on record
11 Detailed Bill
(Refer Para 183 of Volume V,
Part I of Financial Hand book)
• Incomplete bills can lead to
inappropriate payments
• Verify whether the detailed contingent bill is being prepared and sent to AG
on a timely basis
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