Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
of accounts
• Verify whether the nominations in respect of Death-cum-Retirement
Gratuity, Government Provident Fund etc. have been made and are
available in the case of officers due to retire within the next twelve to
eighteen months
•
14 Pension
General
• The qualifying conditions
governing the grant of pensions
may not be fulfilled
• The amount of pension
sanctioned or drawn may be
incorrect
• Verify whether the statement of service, statement of leave and spells of
Foreign Service, if any, are in accordance with the entries made in the
service book
• Verify whether the date of retirement/death mentioned in the pension
papers and the service book tallies
• Verify the accuracy and correctness of the calculation of average
emoluments based on the entries in the service book
• Verify whether a note about the issue of authorities has been kept in the
service book
• Verify whether claims for family pension and gratuity are settled in
accordance with the nominations provided by the government servant
• Verify the correctness of the computation of provisional pension and
gratuity with reference to the qualifying service and other relevant
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