Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
recurring or non-recurring in nature and specifies clearly the objects for
which it is given and the conditions, if any attached to the grant
• Verify that in case of non- recurring grants for specified objects, the
order shall also specify the time limit within which the grant or each
installment is to be spent
• Verify that in case of recurring grants-in-aid made to an Institution,
whether the Institution continues to function as intended and that the
circumstances in recognition of which the grant was sanctioned still
continues to exist
3 Payments of Grants-in aid and
Contributions
• Unauthorized payments
Grants – in – aid and contributions may be paid by cheque in cash, by
transfer credit voucher or through a bill counter signed by the sanctioning
authority
• Verify whether all such bills are prepared and vouched for by the
grantees and presented to the countersigning authority
• Verify whether the order sanctioning the payment is quoted on the bill
in each case and grantee‘s copy of the Government order sanctioning
the grant should also be attached to the bill
• Verify whether in every case an officer not below the rank of a drawing
and disbursing officer is invariably nominated for disbursing the amount
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