Audit Manual - Core Treasury System Uttarakhand

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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 Page 164 of 705
Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps 12 Service books • Difference between actual records and service book entries • Verify whether the service book is properly updated • Verify that service book is checked periodically by the DDO or not • Verify adherence to Guidelines issued by the Government D Disbursements 13 Withdrawal • Unauthorized withdrawals • Potential risk of unnecessary withdrawal resulting into idle funds • Verify whether the bill which is used for withdrawal from government accounts is in prescribed format • Verify whether charges relating to 2 or more heads should not be included in one bill • Verify whether amendment/correction in bill should be neatly scored out and duly signed, erasures and overwriting should not be done • Verify whether all the bills are filled in by pen and should bear a serial number allotted to them in the bill register in the prescribed form • Verify specimen signatures of employees who are authorized to draw cheque/bills payable with treasury department/bank • Verify whether money is drawn only if it is required for immediate use • Obtain reasons for deviations and report as observation Page 165 of 705
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Volume -1 Introduction to Audit Man
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Volume - 2 : Audit Checklists for I
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Section B: Essential Formats/ Forms
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Government of Uttarakhand Audit Man
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Audit Manual - Core Treasury System Uttarakhand

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