Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
account
8 Time Barred Claims
(Refer Para 74 (A)4 of
Volume V, Part I of Financial
Handbook)
• Payment for Time barred claims
• Unapproved payment released
• Verify that a claim against the Government which is time barred, is
refused
• Verify whether that time barred claims are paid after approval of
government
• Verify whether the claims are supported by the prescribed certificates
9 Traveling Allowance Claims
(Refer Para 74 (B)5 of
Volume V Part I of Financial
Handbook)
• Payment made against expense without
adequate documentation being available
for it, i.e. payment against authorized
expense
• Delay in Processing a recording expense
in books of expense
• Recording prior period expense
• Verify whether the right of a Government servant to traveling allowance
including daily allowance is forfeited if the claims are not submitted to the
head of office or the controlling officer within one year from the date on
which it became due
•
10 Controls over Payment
Vouchers
(Refer Para 47 of Volume V,
• Absence of control over document on
account of non serial document/vouchers
• Absence of maker-checker control
• Verify the following with respect to vouchers:
Verify whether every voucher bears a pay order signed or initialed,
and dated, by a responsible disbursing officer
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