Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
6.2 Detailed Audit Checklist
Sr. No Activity Risk Audit Steps
A
Receipts
1 Control over demands and
collections
• Revenue receipts collected by various
departments are not promptly deposited
into government account thus creating
scope for mis-utilization of government
money
• Verify whether there is a mechanism in place to ensure that the demands
are raised promptly, in the manner required by law or an act of legislature
and that no amount due to Government is left outstanding in its books
without sufficient reasons
• Verify whether there is a proper demand register in which demands falling
due are noted to watch recovery
• Verify whether the collections and refunds are received and checked
against demand
• Verify whether the collections are accounted for regularly and properly
under the appropriate heads of account
• Verify whether no sums are credited to Government by debit to a
Suspense head
2 Control over Receipt Books • Incorrect Updation of Register
• Conflict with respect to Clarity of
Responsibilities
• Verify whether a stock register in the prescribed form is maintained to
keep an account of receipt, issue and balance of receipt books
• Verify whether the receipts (Form No. 385) in printed forms are issued in a
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