Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Theft of tyres, spares or petrol/ diesel
each vehicle is not below the authorized average limit so worked out
• Verify whether the Log books are scrutinized periodically by a senior
officer to get an assurance that there is no misuse
• Verify whether entries of petrol and repairs have been made in the Log
Book
• Verify that the Staff cars are not used for official journeys outside the
headquarter of the office inspected for which traveling allowance is
admissible except with the written sanction of the competent authority and
that the staff cars are used only by officer authorized to use them
• Verify whether in case of non duty journey, all such journeys are properly
billed for, recoveries from the person concerned made promptly and
the amount credited to Government Account
• Verify whether log books of vehicles contain signature of user and the
purpose for which used is a bonafide one
• Verify whether log books are approved by the competent authority on a
regular interval
• Verify whether the Staff cars are parked at the authorized place
• Verify whether proper accounts are maintained for tyres replaced /
retreated, petrol oil and lubricant and the quantity shown as having been
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