Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Verify whether each register is kept up to date and is reviewed by the
appropriate authority at regular intervals as provided in the rules
13 Expenditure control register • Budget overruns
• Unauthorized expenditure
• Obtain register for expenditure (Plan and non plan) for the audit period
• Verify whether budgeted amount is mentioned in the register
• Verify whether actual expenditure incurred is within the budgeted limits
• Verify whether approval from competent authority is available for budget
overrun
• Verify (on a sample basis) entries in the expenditure control register with
backup documents i.e. bills
• Verify whether expenditure control register has details like:
Date of expenditure
Amount of expenditure
Balance amount (budgeted amount – expenses till date) etc
• Obtain reasons for deviations and report as observation
14 Register of Guarantees • Incorrect and Incomplete information
being recorded in the register of
Guarantees
• Verify whether a separate register, in prescribed form, is maintained for
tracking Guarantees
• Verify whether the details of all the Guarantees received have been
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