Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
the accounts submitted to divisional office
Are there any cases where expenses etc. passed for payment by
the sub-divisional/Camp officer are generally paid from permanent
imprest instead of from temporary advances and if so what are the
reasons?
Verify whether new imprest account is opened within the limit of
prescribed imprest amount
See that the amount s of imprest are spent for the purposes for
which they are granted and that they are not in excess of the actual
requirements in any case
Is proper sanction obtained to grant increase or decrease of an
imprest? Verify receipt of the imprset holders
13 Registers of revenue
(Refer Para 293 and 304 of
Volume VI of Financial Handbook
)
• Non/ incomplete/ inaccurate
maintenance of register of revenue
• Verify whether all revenue receipts of the division are classified and
abstracted in a register of revenue (in the prescribed form) maintained
in the divisional office
• Verify whether the receipts relating to each project for which a separate
account is kept are registered separately
• Verify whether all receipts relating to the transactions of the Central
Government are recorded separately
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