Audit Manual - Core Treasury System Uttarakhand

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
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