Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
177 of Volume V Part I of
Financial Handbook)
procedures
• Non adherence to set policies and
procedures
• Non availability of records can result into
incorrect accounting
• Verify whether cumulative totals are done for all the columns of register
• Verify whether each item in the mentioned register is approved by the
head of the office
• Verify whether all sub vouchers are retained in the office
• Verify whether all sub vouchers are defaced so that they cannot be used
again
• Check that no government servant incurs expenditure in excess of the
amount provided for contingent charges
• Verify approval from competent authority in case of excess expenditure
• Verify whether the budget allotment is entered under the authorized subheads
of contingent charges
• Verify whether the expenditure has been incurred with due regard to
principles of financial propriety, and under proper sanction
• Verify whether the entries are made in the Register as soon as
payments are made and attested by Head of office
• Verify whether tenders have been invited for the purchase of articles
required for public service
• Check up in detail all cases of purchases above Rs. 25 lakhs and review
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