Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
critically and comparative statement of quotation received
• Check that expenditure has not been unnecessarily incurred to
prevent lapse of budget allotment or that the charges incurred in one
year have not been spent from the budget allotment of succeeding
years
• Verify whether expenditure is kept within the available appropriation and
steps taken by the drawing officer with a view to obtaining additional
appropriation, if the original is exceeded or is likely to be exceeded
• Verify whether the monetary and quantitative limits prescribed in
respect of certain classes of contingent expenditure are duly
observed consistently with the certificate furnished on contingent bills
• Verify whether the Charges which are inadmissible or are in excess
of the sanctioned scale have not been split into two or more different
bills to make them admissible
• Verify whether all totals have been correctly made and carried forward
• Verify whether the permanent advances are used for the authorized
objects only
• Verify whether the expenditure incurred is covered under the delegated
powers of authority who has sanctioned such charges
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