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Audit Manual - Core Treasury System Uttarakhand

Audit Manual - Core Treasury System Uttarakhand

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Government of <strong>Uttarakhand</strong><br />

<strong>Audit</strong> <strong>Manual</strong><br />

Sr. No Activity Risk <strong>Audit</strong> Steps<br />

• Verify whether there is clear distinction made between receipts that are<br />

creditable to the revenues of the state as departmental revenues and<br />

transactions which merely represent value received and are eventually<br />

to be repaid or utilized in meeting the cost of some service to be<br />

rendered<br />

14 Measurement books<br />

(Refer Para 434 and Appendix IV<br />

of Volume VI of Financial<br />

Handbook and <strong>Uttarakhand</strong><br />

Procurement Rules 2008)<br />

• Incorrect and incomplete recording of<br />

measurements<br />

• Unauthorized updations/ corrections in<br />

measurement books<br />

• Verify whether all measurement books belonging to a division are<br />

serially (machine) numbered<br />

• Verify whether the date of measurement are invariably recorded<br />

• Verify whether the measurements are crossed off as soon as bills are<br />

passed for payment, voucher numbers noted and pay order signed by<br />

the disbursing officer soon after the payment<br />

• Verify whether the entries are recorded continuously in the<br />

measurement book and no blank pages are left or torn out<br />

• Verify whether works registers are maintained for major and minor work<br />

separately in prescribed format<br />

• Verify whether works registers are reviewed and approved by an<br />

authorised person<br />

• Check that in case, any pages are left blank inadvertently, such pages<br />

are cancelled by diagonal lines and such cancellations are attested and<br />

Page 357 of 705

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