Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
Date of receipt of bills from the grantee and its amount
Whether conditions attached to the grant have been accepted by
the grantee without reservation
Due date of submission of statement vide paragraph 369E of the
Financial Handbook, Volume, Part-I
Due date of submission of the utilization certificate
Dated initials of the countersigning authority
Obtain reasons for deviations and report it as an observation
Date by which statements of accounts, etc. are actually received.
(In case there has been delay in the receipt of these statements,
the reasons therefor as well as efforts made by the sanctioning
authority/ countersigning authority to expedite submission of such
statements should be clearly indicated)
Verify whether the conditions attached to the grant are satisfied,
and, if not, what steps have been taken to get the grant refunded
to Government
Date of submission of utilization certificate to the audit (In case
there has been delay in submission of utilization certificate to
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