Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
date of measurement
Name and designation of the person recording the measurement
• Verify whether each measurement book in use in the sub-division (camp
office) is sent at least once a year to the Divisional Officer, for the
divisional accountant‘s scrutiny and whether completed measurement
books are promptly sent to the Divisional officer for record
• Verify whether FIR lodged in case measurement book has been lost or
destroyed
• Verify the payment should be made after measurement and entry in the
measurement book
15 Contractor‘s ledger • Non / incorrect/ incomplete maintenance
of Contractor‘s account
• Obtain the contractor‘s account for a sample period
• Verify whether the Contractor‘s accounts are clear and satisfactory
• Verify whether the Contractor‘s accounts show any long outstanding
amount without any satisfactory reason attributed to them
• Check that there are no cases of unauthorized or irregular issue of
stocks to the contractors
16 Verification of unused Works • Discrepancy between material issued to
works, material used in the project and
• Verify whether the used balances of material charged directly to works
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