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Audit Manual - Core Treasury System Uttarakhand

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Government of <strong>Uttarakhand</strong><br />

<strong>Audit</strong> <strong>Manual</strong><br />

Sr. No Activity Risk <strong>Audit</strong> Steps<br />

the period of six months without approval of the competent authority<br />

• Verify whether no anticipatory or provisional pension is paid after final<br />

pension has been authorized<br />

• Verify whether no pay is drawn during the period for which pension is drawn<br />

• Verify whether the prescribed life certificate is attached when the pension is<br />

not drawn in person<br />

• Verify whether the details in the voucher tally with those in the registers<br />

• Verify whether the payment is recorded in the register and the vouchers<br />

have been enfaced<br />

K<br />

Separations and Full and Final Settlement<br />

19 Voluntary retirement scheme • Exit forms not circulated to<br />

departments such as IT, admin,<br />

etc.<br />

• Approvals not sought from<br />

respective department heads for<br />

'No Dues'<br />

• Exit Interviews not conducted,<br />

efforts not made to retain good<br />

• Obtain a list of government servants who have resigned during the audit<br />

period<br />

• Select an appropriate sample for the resigned employees<br />

• For the sample government servants, review the separation files to check<br />

that all exit formalities like No dues clearance (in prescribed format) from all<br />

the concerned departments, etc. have been complied with<br />

• Verify that communication is sent to payroll department (in prescribed<br />

Page 205 of 705

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