Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Verify whether the head of office or gazetted officer have reviewed the
correct posting of PF
• Verify whether a broadsheet in the prescribed form has been prepared
before the 5th of following month
• Verify whether the reconciliation of broadsheet and certificate of deduction
attached with pay bill is approved by the head of office
• Verify if advance entries are being made compulsorily in the Pass Book
• Verify on a sample basis that PF account has been transferred to the new
head of office in case of transfer of employee
• Verify whether the credit of annual interest has been updated in the ledger
• Verify controls over payment of PF in case of retirement or death of
employee
• Verify whether contribution to PF cease before four months from the date
of retirement
• Obtain reasons for deviations and report as observation
20 New Pension Scheme • Non Compliance with the DDO‘s duties • Verify whether the newly appointed Government Employees fill the form of
Pension Tier 1, which is counter signed by DDO
• Verify whether the DDO maintains the Ledger for Compulsory Pension
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