Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Verify whether the cash book is updated immediately after drawing of
cheque
• Verify month end statement in the prescribed form for reconciliation of
cheque register and pass book
• Verify that in case of expiry of cheques due to it not being presented at the
treasury in time, the fact of destruction of the old cheque and the number
and date of the new cheque are entered and the number and date of the
old cheque that is destroyed is recorded
• Verify that cash book has been reconciled with treasury passbook within
prescribed time as per prescribed format
• Compare the entries in the counterfoils with those in the original cash book
for sample one month and report the deviations, if any
19 Maintenance of government
provident fund and
Contributory Provident Fund
• Excess /short deduction of GPF
• Incorrect posting of GPF
• Verify whether all the permanent and temporary Government Servants (if
worked for more than one year) have a PF account
• Take a sample and verify whether a ledger is maintained for each and
every employee
• Verify whether DDO has prepared a schedule of deductions and submitted
along will the pay bill
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