Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Verify whether writing off of such amounts is done by the competent
authority
• Obtain reasons for deviations and report as observation
18 Procedure to be followed by
DDO‘s authorized to draw
cheques
(applicable for Engineering
departments)
• Incorrect/ inappropriate recording of
cheques
• Incomplete cheque register will hamper
month end reconciliation process
• Verify whether the drawing officer have sent signed requisition form for
cheque book to treasury department within stipulated time
• Verify whether cheques in cheque book are counted and certificate of
count is given by signing fly leaf of cheque book by Drawing officer
• Verify whether cheque book is kept under lock and key by DDO
• Verify whether a non payment certificate is obtained from the bank in case
of lost cheque
• Verify whether all cheque cancellations have been recorded on the
counterfoils
• Verify whether a list of specimen signatures of authorized signatories is
sent to the bank in time
• Verify whether the cheque register is maintained in the prescribed form and
updated by DDO
• Verify whether each and every cheque is crossed or marked as ―Account
Payee Only‖, or unless authorized
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