Audit Manual - Core Treasury System Uttarakhand

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Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps health van • Verify whether atleast 1 Mobile Health van is available in each district • Verify whether Mobile Health vans are operating as per the MOU between third party and government • Verify whether health services are provided to people below the poverty line through mobile health vans C Billing Controls 11 Control over custody of Receipts Books etc. • Unauthorized billings • Misappropriation of funds • Verify whether a copy/ counterfoil of receipt issued/register of cash collected from patients for X-ray, Tests, OPD etc. are duly filed and maintained by the Hospital staff as per government norms • Verify that registration charge has been collected from all the patients • Verify that charges for X-ray, lab test etc are collected from all the patients (other than below poverty line patients) as per approved government rates • Verify whether the funds collected from the patients are deposited with the DDO on the same day by submission of Form - 385 • Verify whether the funds collected by DDO are submitted in government treasury with 3 days Page 314 of 705
Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps • Verify controls over blank receipt books (Form – 385) • Verify whether blank receipt books are kept in lock and key and can only be accessed by authorized official only • Verify whether Serial Order control is available on blank receipt books • Verify whether the records of number of blank receipt books available at the Hospital at any given point of time is prepared and is up to date • Verify whether adequate handover procedures is in place with respect to issue of blank receipt books • Carry out a reconciliation on a sample basis between the list of discharged patients & the corresponding final bills raised to check that all discharged patient‘s have been appropriately billed • Verify on a sample basis, whether a process of regular reconciliation of patients attended and physical cash collected is carried out and Verify the accuracy of reconciliation statement prepared 12 Controls around billing and collections in case of Vendors • Risk of incorrect billing • Incorrect pricing • Mismatch in actual and book records • Carryout a reconciliation between bills received from vendors and stock register • Carryout a reconciliation between bills received from vendors and payments released to them Page 315 of 705
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Volume -1 Introduction to Audit Man
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Volume - 2 : Audit Checklists for I
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Section B: Essential Formats/ Forms
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Government of Uttarakhand Audit Man
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Audit Manual - Core Treasury System Uttarakhand

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