Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
• Issue of no due certificate despite
outstanding amount
and outside state during the audit period
• Verify whether transfer application submitted by student is
complete in all respects like signature of guardian, reason for
transfer, place of transfer etc
• Verify whether transfer certificate is issued after receipt of no
dues certificate signed by respective departments
• Verify whether transfer certificate is issued to the student
within time, obtain reasons for significant delay
• Obtain reasons for deviations and report as observation
B
Fee, Scholarship and Grants
4 Fees/Fines from students • Incomplete fee register can lead to
difficulty in reconciling fee register and
cash book
• Potential risk of misappropriation of
accounts
• Obtain fee register for audit period
• Verify whether fees from each student goes to the Boys Fund
• Check if a ledger is maintained for each head (Sports, Library
and others) under the Boys Fund
• Verify whether the Boys Fund is used/utilized within the same
year
• Check if a proper record of fees/donation from the Parent
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