Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
14 Contingent Advances
(Refer Para 162 and 233 of
Financial Handbook , Volume
V , Part 1)
• Advance in excess to the limit assigned
to employee
• Non compliance with conditions attached
to the grant of advance
• Unauthorized cash advances
• Delay in recording expenses /advances
adjusted
• Obtain a list of advances given during the audit period
• Verify whether advance is given by the head of office within limit assigned
to him
• Check that Irregular advances are not made to staff and suppliers from the
cash in hand
• Prepare list of pending/unadjusted advances for more than 1 month drawn
for departmental purposes and advances paid to the subordinate staff.
• List such advances for which abstract contingency bills are not submitted to
Auditor General (AG) beyond the end of the month in which advance was
drawn from Treasury.
• Obtain reasons for deviations and report as observation
E
Miscellaneous
15 Reconciliations • Delay in submission of reconciliations • Verify, if the DDO/ HOD is downloading the reconciliation statement from
the Treasury portal
• Verify whether it is submitted to the Disbursing Officer by the 5 th of the
following month
16 Tax Deducted at Source • Statutory default • Check whether tax declarations are supported by proof of investments to
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